Koto (hiragana: , katakana: ヿ) is one of the Japanese kana.

It is a polysyllabic kana which represents two morae.

Both the hiragana and katakana forms represent [koto].

is a combination (ligature) of the hiragana graphs of ko (こ) and to (と), while ヿ originates from the Chinese character 事.

The katakana koto is as a shorthand used in shinkatakana (真片仮名) (an obsolete writing style that exclusively used katakana instead of hiragana).