The body of a 75-year-old woman was found Sunday in a vacant lot in Wakayama Prefecture based on a confession by a heavily indebted man that he killed her, burned her body with kerosene and later buried it, police said.

Police said they found the body of a woman believed to be Kiyoko Ishikura in the town of Momoyama in the western Japan prefecture.

Shinichi Nakamura, a 37-year-old nursing-care employee under arrest on suspicion of fraud, told police he killed her. Police plan to serve him with an arrest warrant on suspicion of robbery, murder and other allegations, police sources said.

According to police investigations, Nakamura withdrew about 750,000 yen in cash on April 3 using Ishikura's bank passbook and was arrested the next day.

Police later found Ishikura's passbooks and other papers worth some 30 million yen. Nakamura owed a consumer finance company and other institutions more than 6 million yen, police added.

Ishikura started receiving care from a nursing home company Nakamura worked for, and Nakamura started preparing nursing-care programs for her last summer.