Eerie Queerie! (1999)

Blurb:
Mitsuo Shiozu seems to be particularly attractive to spirits. His mind and body are taken over in succession by two female ghosts who use their incorporation to resolve something left undone by their untimely deaths ... gender-bending hi-jinks ensue ... encourages Ichi Shirai, another of his classmates, to play soccer, and tells him not to feel guilty about causing the accident that led to her death. Mitsuo is put in an awkward position when his mind and body are taken over by the two young women, in that he’s a young man, who winds up acting like the women. Hasunuma and Ichi find themselves attracted to Mitsuo, which places him in an even stranger position.

Source: www.anisearch.com/manga/1686