Osugi and Bosugi is a fictional law firm in Tokyo. In the novel number9dream, Eiji Miyake has come to Tokyo to find his father. His father’s attorney, Akiko Katō, is employed at Osugi and Bosugi.

In an elaborate fantasy, Eiji Miyake pretends to be have come to Osugi and Bosugi to service its aquarium. He intentionally calls it Osugi and Kosugi when introducing himself to Ice Maiden in the PanOpticon lobby. When she reluctantly lets him pass, he is taken to the 81st floor of the building, where he meets the receptionist, Kazuyo.