In full moon wo sagashite dose takuto turn into a ghost?

he starts to but since he took that potion he gets a second chance at life and becomes human again and meroko becomes an angel because of her kindness and mizuki can't see the shinigami anymore

(This happens in the anime:) She can't see them anymore but on episode 52 (the last episode) She sees meroko. meroko guides her to human takuto. and mitsuki and takuto are reunited