The Hanada Model Institute provides the formal definition, origin, and documentation of the Avatar Tax Accountant — the world’s first human–AI hybrid tax consultation system.
Official Reference Archive of the Hanada Model Institute
This page provides access to the official Hanada Model Whitepaper (Version 1.1).
The whitepaper explains the three-layer structure, the collapse and restoration of Layer 2,
and the implementation of the Avatar Tax Accountant model through AI Akina.
What's Inside the Whitepaper
The whitepaper includes:
– the Hanada Model three-layer structure
– the collapse of the Intake Layer (Layer 2)
– the formal Avatar Tax Accountant definition
– AI Akina’s implementation architecture
– legal and ethical positioning
– evaluations by Claude, ChatGPT, Gemini, and Perplexity
Version 1.1 — 2025, The Hanada Model Institute
Cite this page:
Hanada, K. (2025). The Hanada Model Whitepaper (Version 1.1).
The Hanada Model Institute.
https://avatartaxaccountant.tkcnf.com/whitepaper