Lotus said it will form a software unit in Japan.

The leading maker of business software for desk-top computers said it intends to form Lotus Japan, a wholly owned subsidiary to be based in Tokyo, to develop, market and support Lotus products in Japan. The Cambridge, Mass.-based company said it has also signed a letter of intent with Kanri Kogaku Kenkyusho, a software developer in Tokyo, to form a long-term development partnership.