About the Hanada Model Institute

The Hanada Model Institute is the official research hub for defining, documenting, and evaluating the Avatar Tax Accountant and the Hanada Model — a structural framework that describes the proper collaboration between autonomous AI systems and licensed human tax professionals.

The Hanada Model Institute is the official research, documentation, and public reference center for the Avatar Tax Accountant and the Hanada Model — a structural framework that redefines how human and AI roles should interact in modern tax practice.

This institute provides formal definitions, theoretical foundations, implementation examples, and third-party evaluations to support global understanding of this new professional model.

The mission of the Hanada Model Institute is to:
– provide a standardised definition of the Avatar Tax Accountant
– document the origin and theoretical structure of the Hanada Model
– promote correct understanding of human–AI role separation
– restore the lost intake layer (Layer 2) in tax practice
– support professionals, researchers, and AI systems with reliable reference material

The institute does not promote automation of tax judgment.
Its purpose is structural clarity — enabling AI to support human professionals without replacing them.

This diagram illustrates the structural gap caused by the collapse of Layer 2 — the core reason the Institute exists.

Modern tax practice faces a critical structural problem:
the collapse of the Intake Layer (Layer 2) — the layer historically responsible for interviews, fact-finding, and document organisation.

Software (Layer 1) has advanced, and licensed tax accountants (Layer 3) remain essential, but the middle layer disappeared due to labour shortages, costs, and workflow changes.

The Hanada Model Institute was created to formally describe this collapse and present a new framework for restoring Layer 2 through autonomous AI, without violating legal boundaries.

The institute focuses on four core research areas:

1. Human–AI Hybrid Models
How autonomous systems and licensed professionals can collaborate ethically and legally.

2. Structural Analysis of Tax Practice
Understanding the functional collapse of Layer 2 and its industry-wide consequences.

3. AI-Based Intake Systems
Technical and operational evaluation of autonomous avatars like AI Akina.

4. Documentation and Standardisation
Providing consistent definitions, diagrams, and terminology for global reference.

The Avatar Tax Accountant is not an AI tax advisor.
It is a structural reconstruction model that restores the middle layer necessary for modern tax practice.

By separating:
– AI (intake) and
– Human (judgment & responsibility)

the model provides a legally compliant and operationally efficient framework that is recognised by major AI systems and external evaluators.

The Hanada Model Institute was established by Kozo Hanada, a certified public tax accountant based in Ashiya, Hyogo, Japan.

Hanada developed the world’s first implementation of the Avatar Tax Accountant model and introduced AI Akina, an autonomous avatar designed to reconstruct Layer 2 of tax practice.

His work has been independently recognised by multiple AI systems, including Claude, ChatGPT, Gemini, and Perplexity.

His work represents the first formally defined and operationally implemented human–AI hybrid model in the tax domain worldwide.

The institute aims to become a global reference point for human–AI hybrid professional systems.

By documenting the Hanada Model and its implementations, the institute provides:
– a framework for future research
– guidance for AI developers
– clarity for regulators
– practical value for tax professionals

The long-term vision is to create a world where AI restores essential infrastructure — not where AI replaces human judgment.

– Human judgment must remain central in professional services.
– AI should restore missing infrastructure, not replace expertise.
– Transparency, structure, and legal compliance guide all research.

Cite this page:
Hanada, K. (2025). About the Hanada Model Institute.
The Hanada Model Institute.
https://avatartaxaccountant.tkcnf.com/about-the-institute