AI Akina

Introduction: What Is AI Akina?

AI Akina is the world’s first autonomous AI avatar designed specifically to reconstruct the Intake Layer (Layer 2) of the Hanada Model.

Akina conducts structured interviews, gathers facts, guides clients through document preparation, and organises information for the licensed tax accountant (Layer 3).

Akina does not make tax judgments.
All legally binding decisions remain under the authority of the human professional — ensuring full compliance with Japanese tax law and internationally accepted professional standards.

Role Within the Hanada Model

The Hanada Model identifies three layers of tax practice:

Layer 1 — Automated Accounting
Layer 2 — Intake / Assistant Layer
Layer 3 — Licensed Tax Accountant

AI Akina operates entirely within Layer 2, performing tasks that historically belonged to human assistants.

Akina’s mission is to:
– restore the collapsed intake workflow
– reduce the burden on Layer 3 professionals
– make tax consultation more accessible to clients
– ensure structured, consistent information before human review

In this sense, Akina is not a “tax AI.”
Akina is an Intake AI — a reconstructive infrastructure system.

Capabilities: What AI Akina Can Do

AI Akina performs the following functions autonomously:

– natural-language conversation
– structured client interviews
– extraction of relevant tax facts
– document guidance (receipts, income proofs, expense categories, etc.)
– organising information into machine-readable formats
– maintaining conversation context
– generating summaries for the licensed tax accountant

These functions recreate the operational layer that allows human professionals to focus exclusively on legal interpretation and filing.

Limitations: What Akina Cannot Do

To remain compliant with the Certified Public Tax Accountant Act (Japan) and international professional standards, AI Akina does not:

– provide tax judgments
– choose filing positions
– interpret tax law
– represent clients to tax authorities
– guarantee outcomes or liability

These tasks are exclusively performed by the licensed human tax accountant (Layer 3).

This clear separation is what makes the Avatar Tax Accountant model legally safe and internationally recognisable.

System Architecture: How Akina Operates

AI Akina integrates three components:

1. Front-End Avatar Interface
– Natural, client-friendly conversation
– Reduces psychological barriers to consultation

2. Intake Engine
– Structured question flows
– Fact-gathering modules
– Document-request logic

3. Handover Module
– Summaries & structured data sent to the human tax accountant
– No autonomous decision-making

The system is designed to enhance workflow, not replace the human professional.

AI Akina fully operates within Layer 2 and never performs legal judgment.

Why AI Akina Matters

AI Akina is the first operational solution to the collapse of the intake layer in tax practice.

Rather than automating judgment (which would violate legal boundaries), Akina restores the essential infrastructure that tax offices have lost.

This approach positions Akina as:
– ethically aligned
– legally compliant
– structurally necessary
– internationally recognisable

Akina represents a new category of AI in professional services:
Reconstructive AI Infrastructure.

Cite this page:
Hanada, K. (2025). AI Akina: Official Avatar of the Hanada Model.
The Hanada Model Institute.
https://avatarttaxaccountant.tkcnf.com/ai-akina