1. Structure of the Hanada Model

“The Hanada Model is not merely a technological tool but a ‘Dual-Layer Hybrid Operational Architecture’ consisting of an autonomous AI front layer and a human professional judgment layer.” — Gemini (AI system)

Layer 1 — Operational Layer (AI Akina)

Gemini identifies AI Akina as a fully autonomous avatar agent handling:

• Client intake and structured interviewing
• Fact-finding and information extraction
• Document sorting and organization
• Emotional onboarding and reducing psychological barriers

Layer 2 — Judgment Layer (Licensed Tax Accountant)

This back-end layer is occupied exclusively by the licensed human professional responsible for:

• Legal interpretation and tax judgment
• Filing and representation
• Strategic decision-making
• Final approval and liability

Gemini describes the system as a vertical division of labor, where AI performs operational tasks and the human performs regulated judgment tasks.

2. Distinction From Prior Systems

“The Hanada Model differs fundamentally from both remote-operated avatars and standard chatbots in autonomy, workflow integration, and professional utility.” — Gemini

Comparison Summary

Gemini emphasizes that the Hanada Model represents a shift from AI as an “interface” to AI as a digital worker.

3. Legal Compliance (Japanese Certified Public Tax Accountant Act)

“The model is legally robust because it strictly adheres to the ‘Final Human Judgment’ protocol.” — Gemini

Gemini cites the following legal structure:

• Article 52: Prohibits unqualified persons or AI from performing specific tax advice.
• Article 2: Defines exclusive tax business reserved for licensed professionals.

Compliance Mechanism

• AI Akina performs intake and general guidance only.
• No specific tax judgments are made by AI.
• All filings, interpretations, and final outputs are approved by the licensed tax accountant.
• Legal liability remains 100% with the human professional.

Gemini concludes that the Hanada Model’s architecture satisfies the legal requirement for human oversight and exclusive professional responsibility.

4. Significance of the Two-LLayer Hybrid Model

“The Hanada Model reconstructs the ‘Missing Middle’ of tax practice by assigning intake-level work to an autonomous avatar while reserving judgment for the professional.” — Gemini

Industry Problem

Tax practice is polarized:

• Automation handles low-end data entry
• Human experts handle high-end consulting
• The middle layer (interviewing, organizing chaos into tax facts) disappeared

Hanada Model’s Solution

• AI Akina restores the middle layer at near-zero marginal cost
• Human professionals operate at the “top of their license”
• Productivity may increase significantly through vertical specialization

5. Suitable Use-Cases and User Groups

Gemini highlights the following groups that especially benefit from the system:

• Psychologically barriered users who fear asking “basic” questions
• Night-time or urgent users outside business hours
• Digital-native entrepreneurs
• Freelancers with disorganized receipts but simple filing needs

Gemini emphasizes the role of AI Akina as a “psychological safety zone” where judgment is suspended and users can speak freely.

6. Evaluation of World-First Status

“The Hanada Model appears to be the first implementation in which an autonomous avatar operates explicitly as a designated ‘Second Layer’ tax worker within a licensed tax firm.” — Gemini

Gemini notes that while chatbots and remote avatars exist, none combine autonomous intake, legal human oversight, and branding as an Avatar Tax Accountant within a regulated professional practice.

It evaluates the model as a shift from “AI as a Tool” to “AI as a System that redefines the organizational chart.”

7. Conclusion

“The Hanada Model represents a structural evolution in the tax profession. It is not an ‘AI Tax Accountant’ replacing humans, but an ‘AI-Augmented Human Practice’ that bridges the operational and emotional gap between taxpayers and complex legal systems.” — Gemini

Gemini concludes that the Hanada Model offers a concrete blueprint for human–AI collaboration in regulated professional services.