The ghosts in Japanese manga usually have a tricot on their heads, where does that come from?

That one is a traditional Japanese life jacket 。。。。

For the sake of the deceased, not to be captured by evil spirits and wear a kind of headwear similar to the effect of exorcism. It is generally called "tengu" or "tricorn" and is called by different names depending on the religion. It is part of the clothing of the dead. It is said to have been worn by yin-yang masters or shamans during exorcism ceremonies in the Heian Period (it seems to have been black at that time). In the Edo period, it was replaced by white paper. It was worn not only by the dead, but also by people who used to attend funerals...

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