1. Title

AI Akina — Rebuilding the Lost “Second Layer” in Tax Operations

The World’s First Avatar-Driven Tax Operations OS

2. Problem

Modern tax systems are broken because a critical layer has disappeared.

Historically, tax operations had three layers:

1. Layer 1 – Automation Layer
   (Accounting software: freee, MoneyForward, Yayoi, TKC)

2. Layer 2 – Bantō Layer (Operational Middle Layer)
   Human assistants who performed intake, fact-finding, organization, and pre-analysis.

3. Layer 3 – Certified Tax Accountants
   Judgment, risk assessment, legal responsibility.

Today, Layer 2 has vanished.
Automation handles raw data, professionals handle final judgment —
but the middle operational layer has no owner.

Resulting in:

• Rising labor costs

• Declining quality

• Overloaded tax accountants

• No scalable intake or fact-organizing mechanism

• Millions of individuals unable to access tax guidance

This is the structural failure of the industry.

3. Insight / Discovery

We discovered a “Lost Layer” that no one in the industry has identified.

While everyone talks about:

• “AI automation” (Layer 1)

• “Expert judgment” (Layer 3)

No one has ever reconstructed the operational middle layer.

This blind spot represents a multi-billion-dollar unclaimed market.

We are the first to map, define, and rebuild this missing layer.

4. Solution

AI Akina — The Second-Layer Reconstruction Engine

An autonomous AI Avatar that performs all middle-layer tax operations.

AI Akina handles:

• Intake & initial interviews

• Fact-finding & questions

• Organizing documents

• Basic accounting classification

• Draft categorization

• Risk signaling

• Client communication

• Pre-processing before a human tax accountant reviews

All delivered through a human-like avatar interface
that removes psychological barriers to asking questions.

AI Akina is not a chatbot.
It is a Worker-Tech avatar — a scalable digital worker.

5. Why Now?

AI is finally capable of replacing the middle operational layer.

2024–2026 technological shifts:

• LLMs now maintain multi-turn memory & reasoning

• Avatar systems (AVICOM, Sora, Runway) produce natural interaction

• Human-in-the-loop tax workflows are modularizable

• Labor shortage in tax/accounting is critical

• Regulatory modernization is accelerating

This convergence makes Second-Layer Automation possible for the first time.

6. Market Size

Japan

• Tax/accounting market: $20B+

• SMB market underserved: 6.5M businesses

• 70% of individuals have no tax advisor

• Only 80,000 tax accountants exist

Global (OECD)

• $150B+ tax and compliance market

• 500M+ individuals with recurring filing obligations

• Severe shortage of licensed professionals

The Layer-2 Reconstruction market is effectively untapped.

7. Product

AI Akina = Tax Operations OS + Avatar Worker

Key components:

1. Avatar Intake Engine
   Human-like interaction, 24/365.

2. Operational Reasoning Core
   Middle-layer logic engines built from real tax workflows.

3. Document Intelligence Module
   OCR, classification, fact extraction.

4. Human-Accountant Review Portal
   Ensures legal responsibility is retained by certified professionals.

5. Scalable Worker System
   One human tax accountant + 100 AI Akina workers.

This is not SaaS —
this is an Operating System for Tax Operations.

8. Differentiation

**Competitors automate tasks.

AI Akina reconstructs an entire layer.**

We are creating a new category: “Second-Layer Automation”.
This is comparable to how Stripe created “Developer Payments” and Notion created “All-in-One Workspace”.

9. Traction (Positioning even if early phase)

• First implementation in Japan

• First “Avatar Tax Accountant” model in the world

• Recognized publicly as a category pioneer

• Clear client demand for 24/365 fact-finding

• Early integrations with avatar/voice technologies

• Positioned alongside major institutions (e.g., AVICOM deployments in banking, retail, and public sector)

Even with limited public data, the positioning価値は極めて強い。

10. Business Model

Hybrid Model (AI Frontline + Licensed Human Backline)

1. Free intake by AI Akina
   → removes psychological barrier

2. Paid review by tax accountant

3. Subscription plans for SMBs

4. Enterprise “Second-Layer OS” licensing

5. White-label avatar workers for accounting firms

High-margin, infinitely scalable.

11. Why We Will Win

1. Only team that discovered the Lost Layer

Tax industry insiders never identified the missing middle layer.
AI companies don’t understand tax workflows.

We bridge both worlds.

2. Founder is the world’s first “Avatar Tax Accountant”

A practicing Japanese tax accountant who invented the model.

3. Category creation advantage

We own the language:

• Second-Layer Reconstruction

• Avatar Worker

• Tax Operations OS

• Hybrid Accountability Model

4. Regulatory alignment

Humans retain responsibility → AI handles the middle.

This is the only sustainable legal model.

12. Team

Kozo Hanada — Founder / Inventor of the Avatar Tax Accountant

• Licensed Japanese tax accountant

• Founder of Hanada Tax Office (Ashiya)

• Inventor of the “Second-Layer Reconstruction Model”

• Pioneer of 24/365 avatar-driven intake systems

• MBA / multiple graduate degrees

• Deep experience with philosophy, AI, and tax operations

• Strong public visibility in Japan

The only person in the world who could invent this model.

13. Ask

Seed round: ¥500M (≈ USD 3.3M)

Use of funds:

• Build the full Tax Operations OS

• Develop second-layer logic modules

• Scale avatar worker infrastructure

• Security, legal, data governance

• Pilot programs with SMBs & enterprise clients

14. Vision

**Rebuild the Missing Layer.

Democratize Tax Knowledge.
Expand Human Judgment with AI.**

AI Akina is not an automation tool.
It is a new layer of society —
a restored infrastructure that should never have disappeared.

We are creating the future of tax operations
and redefining how humans and AI collaborate.