"The God of death" whose appearance is a skeleton wearing a black cloak and has a scythe originated in Western countries but didn't in Japan.
Rumiko Takahasi probably altered such the picture to Japanese style.
The situation what Death is at Ataru's head reminds me of Grimm's fairy tales (Godfather Death). As Death stands at the head or foot of the bed, the progress of sickness is prophesied. In the Rakugo (Japanese fabliau) there is a similar story of which title is Sinigami (God of death).
Wikipedia Rakugo
