Appears after Punpun says a special chant his uncle taught him. He helps Punpun with his problems.    ~!His "help" is frequently an incitement to violence.!~ 
~!As the manga keeps going, it's revealed that "God" is really the manifestation of Punpun's darker thoughts.!~

Meet Punpun Punyama. He’s an average kid in an average town. 
He wants to win a Nobel Prize and save the world. 
He wants the girl he has a crush on to like him back. 
He wants to find some porn. 
That’s what he wants, but what does he get…?
 
(Source: VIZ Media)

Kamisama