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Tose Co., Ltd. (TYO: 4728) (also called Tose Software) is a Japanese video game development company based in Kyoto. It is mostly known for developing Nintendo's Game & Watch Gallery series, various Dragon Ball games, as well as other Nintendo products. Tose has developed or co-developed over 1,000 games since the company's inception in 1979, but is virtually never credited in the games themselves (an exception to this is Scarlet Nexus with Namco, Game & Watch Gallery 4 and The Legendary Starfy series, as Tose shares the copyright with Nintendo). Tose maintains a policy of having no creative input into the work they do, going so far as to refuse to put their names in the credits for most of the games they work on. As such, Tose has gained a reputation for being a "ghost developer".

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