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Tose Co., Ltd. (株式会社トーセ,Kabushiki-gaisha Tōse?) is a video game development company based in Kyoto, Japan. It is most 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 never credited in the games themselves (an exception to this is Game & Watch Gallery 4 and the The Legendary Starfy series, as Tose shares the copyright with Nintendo), and according to the American Nintendo Power Magazine, TOSE likes it that way.[1] "We're always behind the scenes," said Masa Agarida, Vice President of Tose's U.S. division. "Our policy is not to have a vision. Instead, we follow our customers' visions. Most of the time we refuse to put our name on the games, not even staff names." As such, Tose has gained a reputation for being a "ghost developer".[2]