Kiruko (Japanese: キルコ) is a fictional character from the manga series Heavenly Delusion, created by Masakazu Ishiguro.

In contrast to previous stories he read, Ishiguro wanted Kiruko's body change to be written in a realistic manner.

The character was given a positive critical response for the serious portrayal to their gender identity and bond with Maru, with whom Kiruko forms an appealing relationship that acts as a counterpart to parallel stories involving other students from Heaven.

Heavenly Delusion manga author Masakazu Ishiguro does not remember when the idea of a girl's body containing the brain of her younger brother came to him, but he still wanted to tell this story.

Ishiguro rejected coincidences related to magic and wanted to create a more-realistic world to show what happens during a brain transplant with Kiruko.

Ishiguro often writes metaphorical situations; for example, Kiruko's menstrual cycle is caused by a clash with Maru's lips when awakening from a hallucination.

When drawing Kiruko, Ishiguro enjoys illustrating their face, especially the line that is created by the hollows under the eyes and the step of the cheekbones.

While not meant to be read sexually, Ishiguro visualized the series by thinking of a man living with an older woman like an elder sister whom he regards as attractive.

[2] The writer of the series' animated adaptation, Makoto Fukami, noted the constant banter between Kiruko and Maru is important for the plot setting and avoided trimming it.

[7] While voicing Kiruko in the original Japanese series, Sayaka Senbongi was excited because she knew of the manga and liked the character.

[9] Despite the tension action tends to give, Senbongi and Maru's actor, Gen Satō, were told to act such sequences in a casual fashion.

Despite finding the story sad, Kunapaneni said she found the dynamic between the leads helped to give the anime a hopeful feeling.

[18] When resting in a town, Kiruko meets Teruhiko Sakota, who transplanted her brain years ago after Kiriko was shot in the head.

Finally having a lead about Heaven's location, the duo continue their journey but Kiruko visits Osaka to find a Funayama Orphanage.

[20] There, they meet a man named Toru Funayama, who recognizes Kiruko as Kiriko, who he believes was killed by Robin before the orphanage was abandoned.

[22] With the revelation Kiruko is a young man whose brain has been transplanted into his sister's body, the reviewer from the same site was optimistic about the handling of the main characters.

Game Rant said leads the teenager into existential crisis about their identity or gender as Robin tortures them by reminding them of their previous persona.