It looks like it might be a 3D localization file produced by TOPCON's TopSURV, as it's documented in their manual. Probably your best bet is to try using the tools they provide and see if it can be converted to something useable outside their software. It may also be a text file, but I'm not sure what the values represent -- probably they can help in interpreting what it contains and how it can be applied in a GIS context.