May 31, 2026 I must have been a pretty spacey kid—my teachers often asked me, “Are you even using your head?” Even after I started working, I’d sometimes get reprimanded for not “using my head properly.” While I was muttering to myself, “Of course I am,” the truth was that my thinking was indeed rather shallow. Understanding matters logically. Setting priorities and making plans. The importance of using our heads to think this way is drilled into us from childhood. In contras

April 27, 2026 Until I was 18, my parents raised my two younger brothers and me in the countryside of Fukuoka Prefecture. When asked why I moved to the U.S., I often give a plausible-sounding answer: “After the Soviet Union collapsed and the Berlin Wall fell, I thought the era of U.S. hegemony was about to begin, and that English would become essential no matter what job I pursued.” But that’s only half the truth; one of the major psychological reasons was undoubtedly that I

March 15, 2026 As you are probably aware, TOPC Potentia is a somewhat unconventional accounting firm. We don’t merely provide standard accounting and tax services; we develop the actual software platforms that serve as our work tools. As part of this approach, we’ve recently begun gradually integrating AI systems into our work. Given the nature of accounting and tax work, one principle we’ve always prioritized in system development is this: “Given the same input, the system m