Image 1 with tags https://files.catbox.moe/ggw6m6.png

Inpainting out Kurokami tags (had to manually blend it white first otherwise it kept inserting trees which made the overlay look janky) https://files.catbox.moe/v5f0vr.png

Inpainting in Shirakami tags (zoomed for detail) https://files.catbox.moe/sbrfwf.png

Shrink and place Shirakami, cut around her to blend her in, overlay the images, reduce opacity for spirit effect (done in GIMP)