Incorporeal

Creatures with the incorporeal subtype have the ability to manifest from the plane they reside in into another coexistent plane (e.g. a smokeshade resides on the plane of shadow and manifests on to the material plane). While manifesting they are treated as existing on the other plane with the incorporeal trait. On their current plane they do not have the incorporeal trait. A creature that travels to a plane without a coexistent plane cannot use the manifesting ability or gain the incorporeal defensive trait. If an incorporeal creature is moved to one of the prime planes, it can choose to be sent to its home plane at the corresponding location.

Manifesting or ending a manifestation is a full round action that does not provoke an attack of opportunity. Familiars with the incorporeal subtype can detect the location of their master between coexistent planes, even if they cannot directly observe them.

Ghost touch and force effects extend between coexistent planes at the corresponding locations and ignore the incorporeal trait.

In the RAW, incorporeal is a status that some creature types have and is independent of its planar locations. The above rules reflect the 3.5 version. In pathfinder, manifesting was only mentioned in the ghost touch ability and description of the ethereal plane includes ghosts as inhabitants