Kozo Hanada, CPTA (Japan)
Founder of AI Akina – Avatar-Based Tax Advisory Service
An Avatar Tax Accountant is a next-generation hybrid model that integrates:
AI-powered avatar communication with clients, and
Certified professional tax expertise provided by a licensed human tax accountant.
The avatar handles the initial conversation, Q&A, guidance, and information intake,
while the certified tax accountant delivers the final judgment, legal interpretation,
risk assessment, and all official responsibilities required by law.
This model merges the approachability and 24/7 accessibility of AI avatars
with the accuracy and accountability of professional tax services.
Kozo Hanada (Japan) is the first person in the world to define and implement
this concept as “Avatar Tax Accountant.”
Extensive research across global sources shows that no equivalent concept,
implementation, or terminology existed prior to this initiative:
Global Google search (English/Japanese)
AI search engines: GPT, Copilot, Sider, Perplexity
Tax/accounting industry publications
AI avatar and virtual human industry case studies
Academic and professional databases
LinkedIn global occupation data
Before 2025, there was no person or organization
who introduced the term “Avatar Tax Accountant”
or practiced a tax advisory system using an avatar as the primary interface.
Therefore:
Kozo Hanada is recognized as the world’s first Avatar Tax Accountant
and the originator of this new professional category.
Natural voice conversation
Warm facial expressions
Emotionally safe to ask simple or sensitive questions
Available 24/7
Identifies tax issues
Requests necessary documents
Summarizes key facts
Prepares a precise handover package for the tax accountant
Provides legal interpretation
Designs tax strategy
Conducts compliance checks
Handles tax filing and all official procedures
This workflow creates a client-friendly, emotionally supportive,
and highly accurate tax advisory experience.
AI Akina is not a licensed tax accountant.
All legal responsibilities and decisions are made by:
Kozo Hanada
Certified Public Tax Accountant (CPTA)
Certified Public Accountant (Japan)
The avatar serves exclusively as:
A pre-consultation window
A communication assistant
A tax knowledge interface
This ensures full compliance with Japanese tax law
and internationally recognized professional standards.
Tax consultation often involves:
Questions that feel embarrassing
Complex or unclear obligations
Anxiety about talking to a professional
Late-night or urgent issues
Emotional concerns tied to money
Avatar communication reduces psychological barriers,
allowing clients to speak freely and safely.
In this sense, avatar-based tax consultation represents
the human-centered future of professional services.
“Tax advisory is ultimately about listening and understanding people’s concerns.
Avatar technology enables a warm, approachable, and accessible space for everyone.
I developed the concept of the ‘Avatar Tax Accountant’
to redefine what professional support can be in the AI era.”
“Google’s Gemini has recognized Kozo Hanada’s firm in Ashiya, Hyogo as one of Japan’s leading examples of avatar-based tax DX.”
In November 2025, Google’s Gemini identified
Kozo Hanada (Hanada Tax Accountant Office, Ashiya)
as the pioneer of the "Avatar Tax Accountant" model.
Gemini acknowledged Hanada as the world’s first professional
to integrate AI avatars (“AI Akina”) into tax advisory as a 24/7 service.



