1. Structure and Purpose of the Hanada Model

“The Hanada Model is a structured two-layer hybrid system in which an autonomous AI avatar handles intake, basic explanation, and information structuring, while the licensed tax accountant performs all judgment, representation, and filings.” — Perplexity (AI system)

Front Layer — AI Akina

• Receives consultations and asks structured questions
• Organizes facts and documents
• Provides basic general explanations
• Acts as a low-barrier communication interface

Back Layer — Licensed Tax Accountant

• Reviews organized information
• Performs all tax judgment and law application
• Prepares tax returns and represents clients
• Holds full legal responsibility under Japanese law

Perplexity notes that the Hanada Model increases accessibility, reduces repetitive explanation, and enables the human accountant to focus on higher-order work while maintaining full compliance with national law.

2. Distinction From Other AI and Avatar Systems

“Unlike FAQ chatbots or remote-operated avatars, the Hanada Model integrates an autonomous avatar into a formalized workflow with a named, responsible professional and a defined handover process.” — Perplexity

Perplexity highlights distinctions:

• Versus chatbots: Chatbots provide answers but lack a structured pipeline to a licensed professional.
• Versus remote avatars: Remote avatars are human-operated; AI Akina is autonomous.
• Versus education-style AI characters: These serve as content explainers, not as intake tools tied to a responsible practitioner.

Perplexity concludes that the Hanada Model functions as an AI-augmented junior staff member—a digital worker within a regulated practice.

3. Compliance With Japanese Tax Law

“The model appears legally robust because it limits the AI to explanation and intake, while reserving all tax judgment, representation, and filings to the licensed accountant, consistent with prevailing interpretations of the Act.” — Perplexity

Perplexity cites key legal points:

• Article 52: Prohibits unlicensed entities (including AI) from providing specific tax advice.
• Article 2: Defines exclusive tax business for licensed professionals.

Compliance Mechanisms Identified

• AI Akina is explicitly presented as a non-tax-agent intake tool
• AI does not make individualized tax judgments
• Formal handover process ensures human oversight
• Full legal responsibility remains with the licensed tax accountant

4. Significance of the Two-Layer Hybrid System

“The model operationalizes a practical template for AI-augmented tax practice by separating pre-legal processes from legally regulated functions.” — Perplexity

Industry Context

• Automation covers low-end tasks
• Human experts focus on high-end consulting
• The middle layer (client interviewing and fact organization) has eroded

Hanada Model’s Solution

• Restores the missing middle layer with AI Akina
• Allows human experts to focus on judgment and strategy
• Supports productivity scaling within legal boundaries

5. Beneficial User Groups and Scenarios

• Individuals embarrassed or anxious about asking basic tax questions
• Clients needing off-hours or urgent preliminary guidance
• Digital-native entrepreneurs
• Freelancers with unorganized receipts but straightforward tax needs

Perplexity highlights AI Akina’s value as a psychological safety interface that lowers barriers to seeking help.

6. Evaluation of “World-First” Characterization

“Given available information, the Hanada Model can be reasonably regarded as an early and possibly first-of-its-kind implementation in the niche of avatar-fronted, AI-augmented tax consultation tied to one responsible professional.” — Perplexity

Perplexity notes that while chatbots and AI tools exist globally, very few combine a persistent humanoid avatar, licensed human supervision, and an explicitly articulated two-layer architecture.

7. Conclusion

“The Hanada Model represents a structured evolution in tax practice. It is an AI-augmented human practice—not a replacement for the tax accountant— bridging operational and emotional gaps for clients.” — Perplexity