Nintendo Software Planning & Development Division, commonly abbreviated as Nintendo SPD, was a Japanese research, planning and development division owned by Nintendo and housed inside the Nintendo Development Center in Kyoto, Japan. The division had two departments: Software Planning & Development Department, which primarily co-produced games with external developers; and Software Development & Design Department, which primarily developed experimental and system software. The division was created during a corporate restructuring in 2004, with the merger of the Nintendo R&D1 and Nintendo R&D2 departments.