Yoshihiro Kira is a ghost, having the appearance of a lightly-built, balding old man. Yoshihiro has a small mustache and a goatee of dark hair.
While he was human, Yoshihiro is shown to have fancied modest, respectable attire; consisting of a striped green button-down shirt with a purple tie, yellow cardigan and a loose fitting lime-green suit. As a ghost, however, Yoshihiro now only wears his striped green shirt with matching pants.
(Source: JoJo's Bizarre Encyclopedia)