Tosa is a Japanese brand, linked to Ebbro.  The manufacturer is unknown or unspecified—products are listed under this collection name but often marked with "No Brand"

Tosa Collection appears to be a private-label or trading name used for die-cast model cars, not a recognized mainstream brand or manufacturer. It surfaces primarily in listings on auction sites like eBay, often associated with models such as the Toyota MR2, Toyota Aristo (Lexus GS300), Celica, and Celsior.

The models are consistently in 1:43 scale, a popular format among collectors. They are typically die-cast, indicating a metal construction with a high level of detail.