Uga-no-Mitama or Uga-no-Mitama-no-kami (female) and Uka-no-Mitama (male) are a pair of deities in classical Japanese mythology, associated with agriculture and sometimes identified with Inari, the Fox Spirit. Uga-no-Mitama-no-kami is translated as "the spirit of the rice in storehouses."
"A deified rice spirit of Japanese lore. He presides over the five grains. In the Kojiki, he was the child of Susano-o and Kamuouichi-hime, while in the Nihon Shoki, he was the child of Izanagi and Izanami. His name isn`t well known, but the god housed in many Inari shrines throughout Japan is Ukano Mitama. Traditionally the god of agriculture, he is currently known to bring good fortune in matters of commerce and household safety."
—Devil Survivor 2 Compendium
Ukano Mitama is unlocked for fusion once the player reaches Fate Rank 5 with Joe.