In the world of tax services, there have always been three layers.
The First Layer is AI Accounting—
the domain of automation, data processing, and machine-driven tasks.
The Third Layer is the Certified Tax Accountant—
the human professional who makes final legal decisions and takes responsibility.
Between these two existed an important human role:
The Second Layer—The “Bantō” (the middle helper).
For decades, the Bantō supported clients by
• listening to their concerns,
• helping them express their questions,
• guiding them through documents,
• correcting misunderstandings,
• and preparing information before it reached the tax accountant.
They were the gentle bridge between confusion and clarity.
But in recent years, this second layer has quietly disappeared.
Aging staff, lack of successors, and rapid digitalization left a gap that no system was filling.
As a result, people today often face two kinds of confusion:
They feel embarrassed,
don’t know what to say,
or can’t put their concerns into words.
They search endlessly online,
become overwhelmed,
and end up unable to take action.
Both types of confusion were once absorbed by the middle layer—
but today, no one is there.
AI Akina gently supports the very first step of tax consultation.
She can:
clarify what the client wants to ask,
answer small questions,
guide them to the right documents,
ease their anxiety,
correct misinformation,
and prepare their case before it reaches the tax accountant.
Together, the three layers become whole again:
AI Accounting (First Layer)
AI Akina (Second Layer)
Tax Accountant (Third Layer)
A new, balanced model for tax services.
The first MVP for AI Akina focuses on one powerful task:
helping people express their concerns.
Today, more than half of potential clients don’t reach a tax office simply because:
they cannot articulate their situation, or
they don’t know where to start.
AI Akina’s greatest strength is helping them find their words.
After more than 30 years in the tax profession,
I witnessed, up close:
the rise of AI accounting,
the aging and disappearance of the Bantō,
the growing confusion among clients,
and the increased specialization of tax accountants.
Over time, I realized these were not isolated issues—
they were symptoms of a missing “middle layer” in the industry’s structure.
AI Akina was created to rebuild that missing piece.
AI Akina is not just a tool.
She represents a new kind of infrastructure—a soft landing place.
Her goal is simple:
To make the entrance to tax consultation safe, welcoming, and anxiety-free.
And one day, this model can extend far beyond tax services—
to medical fields, legal support, administration, and any profession
where people need help “before the real consultation begins.”
AI Akina was born to restore something important:
the human warmth that once guided people through their uncertainty.