{"id":1522,"date":"2026-07-10T15:10:48","date_gmt":"2026-07-10T06:10:48","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=1522"},"modified":"2026-07-10T15:10:49","modified_gmt":"2026-07-10T06:10:49","slug":"building-the-right-environment-for-generative-ai","status":"publish","type":"post","link":"https:\/\/jga-tax.jp\/?p=1522","title":{"rendered":"Building the Right Environment for Generative AI"},"content":{"rendered":"<p><!-- \u4f7f\u3044\u65b9: \u5404\u753b\u50cf\u306e src=\"\u3053\u3053\u306b\u753b\u50cfURL\u3092\u8cbc\u308a\u4ed8\u3051\" \u3092\u3001\u30e1\u30c7\u30a3\u30a2\u30e9\u30a4\u30d6\u30e9\u30ea\u306e\u753b\u50cfURL\u306b\u7f6e\u304d\u63db\u3048\u308b\u3060\u3051\u3002\u30d6\u30ed\u30c3\u30af\u306e\u5206\u5272\u306f\u4e0d\u8981\u3067\u3059\u3002 --><\/p>\n<style>\n.jga-article{max-width:820px;margin:0 auto;font-size:10pt;line-height:1.55;letter-spacing:-0.01em;color:#1f2733;}\n.jga-article h1{font-size:2rem;line-height:1.35;margin:0 0 .4em;color:#12233b;}\n.jga-article .jga-subtitle{font-size:1.15rem;font-weight:600;color:#3a5a8a;margin:.2em 0 .6em;}\n.jga-article h2{font-size:1.5rem;line-height:1.4;margin:2.2em 0 .6em;padding-top:.2em;color:#12233b;border-top:1px solid #e6ebf2;}\n.jga-article h3{font-size:1.2rem;margin:1.6em 0 .4em;color:#22364f;}\n.jga-article p{margin:0 0 1.1em;}\n.jga-article ul{margin:0 0 1.2em;padding-left:1.3em;}\n.jga-article li{margin:0 0 .5em;}\n.jga-article .jga-lead p{font-size:inherit;}\n.jga-toc{background:#f4f7fb;border:1px solid #e0e7f0;border-radius:10px;padding:1.1em 1.4em;margin:1.8em 0 2.4em;}\n.jga-toc p{font-weight:700;margin:0 0 .5em;color:#22364f;}\n.jga-toc ol{margin:0;padding-left:1.4em;}\n.jga-toc li{margin:.25em 0;}\n.jga-toc a{color:#2a5599;text-decoration:none;}\n.jga-toc a:hover{text-decoration:underline;}\n.jga-figure{margin:1.8em 0;}\n.jga-figure img{max-width:100%;height:auto;display:block;margin:0 auto;border-radius:6px;}\n.jga-figure figcaption{font-size:.92em;color:#5a6b82;margin-top:.5em;text-align:center;}\n.jga-author{background:#f4f7fb;border-radius:10px;padding:1.4em 1.6em;margin:2.4em 0 0;}\n.jga-author .role{font-size:.95em;color:#5a6b82;margin:.2em 0;}\n.jga-note{font-size:.9em;color:#6b7a90;font-style:italic;}<\/p>\n<p>.jga-translation-note{\n  margin:2.4em 0 0;\n  padding:1.1em 1.3em;\n  border-left:4px solid #7f94b2;\n  background:#f8fafc;\n  color:#4b5c73;\n  font-size:.92em;\n}\n.jga-translation-note p{margin:0 0 .8em;}\n.jga-translation-note p:last-child{margin-bottom:0;}\n.jga-translation-note a{color:#2a5599;word-break:break-all;}\n<\/style>\n<article class=\"jga-article\">\n<p class=\"jga-subtitle\">An Explanation Based on JGA\u2019s \u201cAI Agent Accounting\u201d Service<\/p>\n<div class=\"jga-lead\">\n<h2 id=\"intro\" style=\"border-top:none;margin-top:1em;\">Introduction<\/h2>\n<p>Hello. This is Yohei Katase, certified tax accountant at JGA Tax Corporation.<\/p>\n<p>Today, I would like to discuss the environment setup behind our service, <strong>AI Agent Accounting<\/strong>.<\/p>\n<p>This is a very important topic that forms the foundation for using agent-based generative AI \u2014 in other words, \u201cAI agents\u201d such as Claude \u2014 effectively within a company. I hope you will find it useful.<\/p>\n<p>When using AI in the operations of an accounting firm, the most dangerous assumption is thinking that \u201cas long as we instruct AI properly, everything will be fine.\u201d<\/p>\n<p>Writing rules in CLAUDE.md or Skills is important. However, that alone does not physically prevent risky operations.<\/p>\n<p>In JGA\u2019s AI Agent Accounting model, we do not simply teach AI how to perform tasks. We also create an environment where dangerous operations are structurally blocked through Settings and Hooks.<\/p>\n<p>Generative AI is like an untamed horse. Without a proper harness, it may run out of control and do unpredictable things. That is why it is necessary to set up the \u201charness\u201d \u2014 the five elements explained in this article.<\/p>\n<\/div>\n<nav class=\"jga-toc\">\n<p>Table of Contents<\/p>\n<ol>\n<li><a href=\"#sec1\">The real challenge of using AI is environment setup<\/a><\/li>\n<li><a href=\"#sec2\">Why the five elements may look similar<\/a><\/li>\n<li><a href=\"#sec3\">The correct role of each of the five elements<\/a><\/li>\n<li><a href=\"#sec4\">Settings and Hooks are what create enforceability<\/a><\/li>\n<li><a href=\"#sec5\">Protecting against the same risk through layered defense<\/a><\/li>\n<li><a href=\"#sec6\">Do not store client information in GitHub<\/a><\/li>\n<li><a href=\"#sec7\">Building the environment step by step from Phase 0<\/a><\/li>\n<li><a href=\"#sec8\">Checklist before production use<\/a><\/li>\n<\/ol>\n<\/nav>\n<h2 id=\"sec1\">1. The Real Challenge of Using AI Is Environment Setup<\/h2>\n<p>The first thing to understand when introducing AI Agent Accounting is that the key issue is not how intelligent the AI is.<\/p>\n<p>What matters is creating an environment where AI can work safely.<\/p>\n<p>In our view, environment setup is both the most important and the most difficult part.<\/p>\n<p>Accounting firm operations involve many actions that can lead to serious problems, including handling client information, supporting documents, journal entry data, tax categories, director-related transactions, external transmissions, and registration into MF Cloud Accounting.<\/p>\n<p>Simply writing instructions such as \u201cdo not delete\u201d or \u201cdo not register\u201d is the same as giving a warning to a person. It does not function as a physical brake.<\/p>\n<p>Therefore, when JGA introduces AI, we first separate two areas:<\/p>\n<ul>\n<li>areas where AI is instructed what to do; and<\/li>\n<li>areas where the system makes certain actions impossible.<\/li>\n<\/ul>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 1: Today's Conclusion \u2014 Instructions Alone Do Not Make AI Safe\" class=\"alignnone\" height=\"1125\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-1-Todays-Conclusion-Instructions-Alone-Do-Not-Make-AI-Safe.jpg\" width=\"2000\"\/><figcaption>Figure 1: Today\u2019s Conclusion \u2014 Instructions Alone Do Not Make AI Safe<\/figcaption><\/figure>\n<p>CLAUDE.md, Skills, and MEMORY are used to teach AI how to perform work.<\/p>\n<p>On the other hand, settings.json and Hooks are used to stop dangerous operations.<\/p>\n<p>Not confusing these two roles is the starting point for safe AI Agent Accounting.<\/p>\n<h2 id=\"sec2\">2. Why the Five Elements May Look Similar<\/h2>\n<p>At first glance, CLAUDE.md, Skills, MEMORY.md, settings.json, and Hooks may look similar.<\/p>\n<p>The reason is simple.<\/p>\n<p>You can write the same types of prohibited actions in all of them, such as:<\/p>\n<ul>\n<li>do not delete;<\/li>\n<li>do not register;<\/li>\n<li>do not send externally.<\/li>\n<\/ul>\n<p>However, being able to write the same words and being able to actually stop the action are completely different matters.<\/p>\n<p>If you write a prohibition in CLAUDE.md or Skills, it is still only a request to AI.<\/p>\n<p>Real enforceability is created only when the action is set to Deny in settings.json or stopped immediately before execution through Hooks.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 2: Why the Five Elements May Look Similar\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-2-Why-the-Five-Elements-May-Look-Similar.jpg\"\/><figcaption>Figure 2: Why the Five Elements May Look Similar<\/figcaption><\/figure>\n<h2 id=\"sec3\">3. The Correct Role of Each of the Five Elements<\/h2>\n<p>In setting up the environment for AI Agent Accounting, we organize the five elements into three categories:<\/p>\n<ul>\n<li>Teach<\/li>\n<li>Connect<\/li>\n<li>Restrict<\/li>\n<\/ul>\n<h3>CLAUDE.md<\/h3>\n<p>CLAUDE.md is the firm\u2019s basic policy and index.<\/p>\n<p>It tells AI JGA\u2019s basic approach, the tasks AI may handle, the tasks AI must not handle, and where AI should refer when performing work.<\/p>\n<h3>Skills<\/h3>\n<p>Skills are business manuals.<\/p>\n<p>They standardize repeated workflows such as journal entry checks, creating draft journal entries from invoice PDFs, and preparing monthly reports.<\/p>\n<h3>MEMORY.md<\/h3>\n<p>MEMORY.md functions as a client chart.<\/p>\n<p>It records client-specific information such as the fiscal year-end, special treatments, past decisions, and recurring monthly confirmation items.<\/p>\n<h3>settings.json \/ Hooks<\/h3>\n<p>settings.json and Hooks function as authority settings and guardrails.<\/p>\n<p>They control what AI can do, what AI cannot do, confirmations before or after execution, and log preservation.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 3: The Five Components Required to Build AI Agent Accounting\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-3-The-Five-Components-Required-to-Build-AI-Agent-Accounting.jpg\"\/><figcaption>Figure 3: The Five Components Required to Build AI Agent Accounting<\/figcaption><\/figure>\n<p>The important point here is not to put everything into CLAUDE.md.<\/p>\n<p>Overall policy belongs in CLAUDE.md.<\/p>\n<p>Business procedures belong in Skills.<\/p>\n<p>Client-specific circumstances, similar to handover notes, belong in MEMORY.<\/p>\n<p>Authority settings and blocking mechanisms belong in settings.json and Hooks.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 4: Comparison of the Roles of the Five Elements\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-4-Comparison-of-the-Roles-of-the-Five-Elements.jpg\"\/><figcaption>Figure 4: Comparison of the Roles of the Five Elements<\/figcaption><\/figure>\n<h2 id=\"sec4\">4. Settings and Hooks Are What Create Enforceability<\/h2>\n<p>When using AI safely, the most important point is the difference in enforceability.<\/p>\n<p>CLAUDE.md, Skills, and MEMORY are all important.<\/p>\n<p>However, no matter how carefully they are written, they are still \u201crequests\u201d to AI.<\/p>\n<p>By contrast, settings.json is the key you hand to AI.<\/p>\n<p>By using Allow, Ask, and Deny, you decide:<\/p>\n<ul>\n<li>how much freedom AI has;<\/li>\n<li>where human confirmation is required; and<\/li>\n<li>what AI is prohibited from doing.<\/li>\n<\/ul>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 5: settings.json \u2014 Authority Settings and Keys\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-5-settings.json-Authority-Settings-and-Keys.jpg\"\/><figcaption>Figure 5: settings.json \u2014 Authority Settings and Keys<\/figcaption><\/figure>\n<p>Hooks are mechanisms that automatically intervene immediately before or after execution.<\/p>\n<p>For example, Hooks can:<\/p>\n<ul>\n<li>stop deletion commands before execution;<\/li>\n<li>display the client name, fiscal year, number of journal entries, and total amount before writing to MF Cloud Accounting;<\/li>\n<li>save logs after execution.<\/li>\n<\/ul>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 6: Hooks \u2014 Guardrails and Alarm Systems\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-6-Hooks-Guardrails-and-Alarm-Systems.jpg\"\/><figcaption>Figure 6: Hooks \u2014 Guardrails and Alarm Systems<\/figcaption><\/figure>\n<p>It is necessary to write \u201cdo not register.\u201d<\/p>\n<p>But that alone is not enough.<\/p>\n<p>Accidents can be prevented only when the environment is designed so that an approval screen always appears before registration, and the process stops if the approver is not recorded.<\/p>\n<h2 id=\"sec5\">5. Protecting Against the Same Risk Through Layered Defense<\/h2>\n<p>In AI Agent Accounting, we do not try to prevent one risk with only one rule.<\/p>\n<p>For example, consider the risk that AI may register journal entries into MF Cloud Accounting without human approval.<\/p>\n<p>This risk should be guarded against by all five elements.<\/p>\n<ul>\n<li>CLAUDE.md states the policy.<\/li>\n<li>Skills define the procedure up to the creation of draft journal entries.<\/li>\n<li>MEMORY records client-specific high-risk transactions.<\/li>\n<li>settings.json sets writing to MF Cloud Accounting as Ask.<\/li>\n<li>Hooks enforce approval before registration.<\/li>\n<\/ul>\n<p>This environment setup is what we call \u201charness design.\u201d<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 7: Layered Defense \u2014 Protecting Against the Same Risk with the Five Elements\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-7-Layered-Defense-Protecting-Against-the-Same-Risk-with-the-Five-Elements.jpg\"\/><figcaption>Figure 7: Layered Defense \u2014 Protecting Against the Same Risk with the Five Elements<\/figcaption><\/figure>\n<p>At first glance, this may look redundant.<\/p>\n<p>But it is not wasteful.<\/p>\n<p>Even if the first three layers fail, the final two layers stop the action.<\/p>\n<p>This is the type of layered defense accounting firms need in the AI era.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 8: Common Mistakes and Correct Principles\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-8-Common-Mistakes-and-Correct-Principles.jpg\"\/><figcaption>Figure 8: Common Mistakes and Correct Principles<\/figcaption><\/figure>\n<h2 id=\"sec6\">6. Do Not Store Client Information in GitHub<\/h2>\n<p>When setting up the environment for AI Agent Accounting, how GitHub and other repositories are used is also important.<\/p>\n<p>GitHub is not a place to store client data.<\/p>\n<p>What should be stored in GitHub are business frameworks used across the firm, such as:<\/p>\n<ul>\n<li>common firm rules;<\/li>\n<li>Skills;<\/li>\n<li>templates;<\/li>\n<li>Hooks;<\/li>\n<li>settings.example.json.<\/li>\n<\/ul>\n<p>On the other hand, the following should not be stored in GitHub:<\/p>\n<ul>\n<li>client supporting documents;<\/li>\n<li>actual journal entry data;<\/li>\n<li>MF Cloud Accounting exports;<\/li>\n<li>API keys;<\/li>\n<li>authentication information;<\/li>\n<li>client-specific MEMORY files;<\/li>\n<li>operation logs;<\/li>\n<li>personal information.<\/li>\n<\/ul>\n<p>These should be managed in access-controlled storage locations such as Google Drive, following the firm\u2019s existing data management practices.<\/p>\n<p>The image is that the existing \u201cwarehouse\u201d remains in place.<\/p>\n<p>AI brings the necessary materials to the workspace, processes them, and then returns the processed materials to the warehouse.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 9: Recommended Folder Structure \u2014 Separating Where Things Belong\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-9-Recommended-Folder-Structure-Separating-Where-Things-Belong.jpg\"\/><figcaption>Figure 9: Recommended Folder Structure \u2014 Separating Where Things Belong<\/figcaption><\/figure>\n<p>GitHub is a place to manage the work environment, rules, and templates.<\/p>\n<p>It is not a place to manage client information.<\/p>\n<p>Separating rules from client data is a basic premise of AI Agent Accounting.<\/p>\n<h2 id=\"sec7\">7. Building the Environment Step by Step from Phase 0<\/h2>\n<p>JGA Tax Corporation\u2019s AI Agent Accounting does not begin by writing directly into MF Cloud Accounting.<\/p>\n<p>The process starts by building the foundation in Phase 0, then proceeds step by step:<\/p>\n<ul>\n<li>Phase 0: Build the foundation<\/li>\n<li>Phase 1: Read only<\/li>\n<li>Phase 2: Drafting<\/li>\n<li>Phase 3: Writing with approval<\/li>\n<li>Phase 4: Standardization<\/li>\n<\/ul>\n<p>We believe the value lies not in uniformly handling clients\u2019 highly confidential accounting data through a packaged AI application, but in supporting the design and setup of an environment tailored to each client\u2019s circumstances.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 10: Implementation Starts Step by Step from Phase 0\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-10-Implementation-Starts-Step-by-Step-from-Phase-0.jpg\"\/><figcaption>Figure 10: Implementation Starts Step by Step from Phase 0<\/figcaption><\/figure>\n<p>The key point of this phase design is that the level of development for the five elements increases one step at a time as each phase progresses.<\/p>\n<ul>\n<li>In Phase 0, we create policies and templates.<\/li>\n<li>In Phase 1, we verify read-only operations.<\/li>\n<li>In Phase 2, we begin building Skills and MEMORY in earnest.<\/li>\n<li>In Phase 3, we fully implement settings.json and Hooks.<\/li>\n<\/ul>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 11: Raising the Development Level of the Five Elements by Phase\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-11-Raising-the-Development-Level-of-the-Five-Elements-by-Phase.jpg\"\/><figcaption>Figure 11: Raising the Development Level of the Five Elements by Phase<\/figcaption><\/figure>\n<p>From Phase 0 through Phase 2, writing to MF Cloud Accounting is set to Deny.<\/p>\n<p>If we force the process to move all the way to registration at this stage, we would be allowing dangerous operations while the design is still incomplete.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 12: Development Scope in Phases 0, 1, and 2\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-12-Development-Scope-in-Phases-0-1-and-2.jpg\"\/><figcaption>Figure 12: Development Scope in Phases 0, 1, and 2<\/figcaption><\/figure>\n<p>Only in Phase 3 do we begin testing writing to MF Cloud Accounting, and only for low-risk transactions with approval.<\/p>\n<p>At this stage, we develop mechanisms such as:<\/p>\n<ul>\n<li>pre-registration approval Hooks;<\/li>\n<li>approver records;<\/li>\n<li>display of the number of entries and total amount;<\/li>\n<li>post-registration logs.<\/li>\n<\/ul>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 13: Development Scope in Phases 3 and 4\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-13-Development-Scope-in-Phases-3-and-4.jpg\"\/><figcaption>Figure 13: Development Scope in Phases 3 and 4<\/figcaption><\/figure>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 14: Conditions for Moving to the Next Phase\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-14-Conditions-for-Moving-to-the-Next-Phase.jpg\"\/><figcaption>Figure 14: Conditions for Moving to the Next Phase<\/figcaption><\/figure>\n<h2 id=\"sec8\">8. Checklist Before Production Use<\/h2>\n<p>Before moving into production use, the following conditions should be met at a minimum:<\/p>\n<ul>\n<li>CLAUDE.md is concise and organized, with clear references.<\/li>\n<li>Skills are separated by workflow.<\/li>\n<li>Client-specific MEMORY files are separated.<\/li>\n<li>Writing to MF Cloud Accounting is set to Ask.<\/li>\n<li>Deletion-related operations are set to Deny.<\/li>\n<li>Hooks require confirmation before registration.<\/li>\n<li>The log storage location has been decided.<\/li>\n<li>Client data is not stored in GitHub.<\/li>\n<\/ul>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 15: Environment Setup Checklist\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-15-Environment-Setup-Checklist.jpg\"\/><figcaption>Figure 15: Environment Setup Checklist<\/figcaption><\/figure>\n<p>In summary, safe AI Agent Accounting cannot be created with prompts alone.<\/p>\n<p>CLAUDE.md, Skills, and MEMORY teach AI how to work.<\/p>\n<p>settings.json and Hooks structurally stop dangerous operations.<\/p>\n<p>Only when this environment is in place can AI become a safe member of an accounting firm\u2019s staff.<\/p>\n<p>We believe generative AI \u2014 or AI agents \u2014 can be used in practice precisely because they can be controlled through proper environment setup.<\/p>\n<p>It is also possible to build systems such as ERP-like management functions for back-office departments by using AI agents.<\/p>\n<p>JGA Tax Corporation provides proposals tailored to each client\u2019s needs. Please feel free to contact us if you have any concerns or questions.<\/p>\n<figure class=\"jga-figure\">\n<img decoding=\"async\" alt=\"Figure 16: Summary \u2014 Safe AI Agent Accounting Is Built Through Environment Setup\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2026\/07\/Figure-16-Summary-Safe-AI-Agent-Accounting-Is-Built-Through-Environment-Setup.jpg\"\/><figcaption>Figure 16: Summary \u2014 Safe AI Agent Accounting Is Built Through Environment Setup<\/figcaption><\/figure>\n<div class=\"jga-translation-note\">\n<p>This article is an English translation of an article originally published in Japanese. If any part of the English translation is unclear or differs in interpretation, please refer to the original Japanese version as the authoritative text.<\/p>\n<p><strong>Original Japanese article:<\/strong><br \/>\n<a href=\"https:\/\/jga-tax.jp\/?p=1448\" rel=\"noopener noreferrer\" target=\"_blank\">https:\/\/jga-tax.jp\/?p=1448<\/a><\/p>\n<\/div>\n<div class=\"jga-author\">\n<h2 style=\"border-top:none;margin-top:0;\">Author Profile<\/h2>\n<p><strong>JGA Tax Corporation<\/strong><\/p>\n<p class=\"role\">Managing Partner \/ Certified Tax Accountant<\/p>\n<p><strong>Yohei Katase<\/strong><\/p>\n<p><img decoding=\"async\" alt=\"JGA\u7a0e\u7406\u58eb\u6cd5\u4eba \u4ee3\u8868\u793e\u54e1 \u7247\u702c\u967d\u5e73\" height=\"247\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"https:\/\/jga-tax.jp\/wp-content\/uploads\/2023\/12\/A4D04014-1024x683.jpg\" style=\"display: block; max-width: 371px; width: 100%; height: auto; margin: 1.0em 0 1.2em 0; border: 1px solid #e5e5e5;\" width=\"371\"\/><\/p>\n<p>As the tax accounting industry continues to evolve, Yohei Katase has long been involved in international business.<\/p>\n<p>Since his time at a tax accounting corporation, he has supported international business operations. In 2013, he moved to Mexico and helped establish a local accounting consulting firm.<\/p>\n<p>After moving to Mexico, he mainly supported Japanese companies entering the Mexican market and provided management consulting services to Japanese companies operating locally.<\/p>\n<p>In 2016, he moved to the United States and established Bridge Note (Thailand) Co., Ltd. \u2014 now BM Accounting Co., Ltd. \u2014 and later formed the transfer pricing division of PT. Bridge Note Indonesia in Indonesia.<\/p>\n<p>His areas of expertise include management consulting, inbound business support, international tax consulting, and internal DX transformation.<\/p>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>An Explanation Based on JGA\u2019s \u201cAI Agent Accounting\u201d Service Introduction Hello. This is Yohei Katase, certified tax accountant at JGA Tax Corporation. Today, I would like to discuss the environment se [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":534,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[32,33],"tags":[3],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts\/1522"}],"collection":[{"href":"https:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1522"}],"version-history":[{"count":15,"href":"https:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts\/1522\/revisions"}],"predecessor-version":[{"id":1553,"href":"https:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts\/1522\/revisions\/1553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/media\/534"}],"wp:attachment":[{"href":"https:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}