Here is the full list of all 49 99 Spirits achievements.
Learn All You Can Before Setting Out
Walk a Tranquil Path
For Those Who Reached the End
Free an Area from Evil Influence
Maximum Utility, No Nonsense
Pay Your Respects
Complete Chapter Eleven
Amass a Fortune of 100.000
Reach Level 30
Get to Know the Merchant
Complete Chapter Ten
Get to Know the Monk
Complete Chapter Nine
Save a Damsel in Distress
Complete Chapter Eight
Reach Level 20
Travel 5000 Steps
Find All Stone Statues in a Single Playthrough
Complete Chapter Seven
Complete Chapter Six
Win 500 in a Single Gamble
Master a Tsukumogami
Reach Level 10
Win 100 Battles
Win a Gamble
Complete Chapter Five
Complete Chapter Four
Amass a Fortune of 20.000
Complete Chapter Three
Sell 50 Items
Complete Chapter Two
For Big Eaters
Complete Chapter One
Wake up Dozing Hanabusa
Win a Battle Without Missing a Single Counter
Running Is a Victory
Free the World from Evil Influence
Identify an Enemy Without Any Hints
Reach Level 40
Reach Level 50
"Acquire" a Mystical Item
Vanquish a Great Monster
Vanquish all Great Monsters that Roam the Land
Walk the Path of Asura
Index All Tsukumogami
Receive the Spirits' Blessing
For Those Who Saw It All
Defeat the First Boss Without Using Items
Show Proof of Mastering the Use of Gems