This is the name given to the Genoms that possess a human form. Given this, they possess vocal cords of their own, so they can sing themselves the Song Magic they have crafted, and can also Harmonize with humans in order to allow them to sing Song Magic. Being able to manifest their own Song Magic also means they can use their powers to their fullest, though if they go too far, they can up falling unconscious due to depleting completely their own energies.
Incarnates are extremely rare, and even back during the times of Ra Ciela, they were considered more like legends because only a few were seen throughout its history. They can be born human or be created in the same way as a typical Imaginary-Type Genom. However, a normal human can also become an Incarnate if they are administered the gRNA Virus Zill developed, though the likelihood of the prospective Incarnate of surviving the transformation process is extremely low.