In a very similar way to のは
is used in Japanese for nominalization (creating a noun-like phrase). However, unlike のは
, which is a combination of two particles, こと
is a standard 名詞（めいし） (noun). To use こと
, just add it to the end of any non-past verb.
in its kanji form) is a noun that is often translated as ‘thing’, and in this way, literally means ‘the thing that is (A)’ when used for nominalization.
You should not do things that will cause annoyance to your neighbors. (That which is ‘causing a problem in the neighborhood’)
I dislike things like faxing. (That which is ‘faxing’)
It is important to not use too much money. (That which is ‘not using too much money’)
As we can see from these examples, ない can also be used between the verb and こと
, to form a ‘not’ statement. There are other auxiliary verbs that may be used with こと
in this way, but ない is the most common.
Unlike もの (another noun used to describe ‘things’), こと is a noun that is frequently used to describe things that are ‘intrinsic’. This basically means things that are describable, but not necessarily always observable (feelings, conditions, events, etc.).
When a sentence (usually short) finishes with こと
, it quite often has the nuance of being a rule, or command. This こと
is not actually a noun, but a 終助詞（しゅうじょし） (sentence ending particle).
as a particle will almost never be written in the kanji form. However, it does originate from the same word.