Meiosis occurs in germ cells, also known as gametes. These are the cells that produce sperm and egg cells (in animals) or spores (in plants).

Here's why:

* Meiosis is a process of cell division that reduces the number of chromosomes by half. This is crucial for sexual reproduction because it ensures that offspring inherit one set of chromosomes from each parent, resulting in the correct number of chromosomes.

* Germ cells are the only cells that undergo meiosis. Other cells in the body (somatic cells) divide through mitosis, which produces identical copies of the original cell.

So, to summarize: meiosis is a special type of cell division that occurs only in germ cells to create gametes for sexual reproduction.