The Omisoka reference article from the English Wikipedia on 24-Apr-2004
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Omisoka

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Omisoka is on December 31, which is the last day of the year. It is an important day in the Japanese tradition, because it is the day before the new year's day, which is the most important holiday throughout the year.

Usually, people spend the day busily because there are lots of preparations to do for the next day. Also, it is common to clean the whole house on this day, in order to welcome the new year freshened. This cleanup is calld "Osouji" lit. "Big cleanup". Elementary schools also do their own Osouji before they go into the winter vacation.

At the very end of the day, usually around 11 o'clock at night, it is common to have "toshikoshi-soba" or "toshikoshi-udon", lit. "Crossover year noodle". While they are often eaten simply, some locals top them with tenpuras on them. It is a tradition to eat noodles to see the old year out and the new year.

Starting around 8 o'clock, the national television station NHK will begin airing "Kouhaku Utagassen", lit. "Red and white singing contest". Female singers are grouped to the "Akagumi", lit. "Red team" and male singers are grouped to the "Sirogumi", lit. "White team". Both teams sing until nearly 12 o'clock and audiences and selected judges cast their votes on which side sung better.

Few minutes before midnight, every temples would prepare Amazake, lit. sweet sake and crowds gather around the metal gong and these are stricken 108 times. This number is believed to be number of sins and ill thought that can take place in a human mind and by striking a gong, these could be driven away.

There are many things to do on Omisoka, and it is a busy day for Japanese people. But it is an important day to end the year and to prepare to meet the new year.