The World’s First “AI Capitalism” Launches Aiming to Create a Unicorn Company Through AGI Research Originating at Yamagata University

April 1, 2026: Agreement Signed Between Yamagata University and the Japan Information Technology Association

Yamagata University (a National University Corporation) and the Japan Information Technology Association (Tokyo; Chairman Satoshi Masuda) launched a consortium on April 1 focused on artificial intelligence (AI) research and development.

As global competition in AI development intensifies, we are conducting technological research based in Yamagata Prefecture and are actively seeking capital contributions and follow-on investments from investors, as well as partnerships with corporate partners, to drive future business growth and further accelerate research and development.

Yamagata University × Japan Information Technology Association

■ The World’s First AI Capitalism: AI Capital

Trust Capital will focus its investments on startups utilizing credit AI and exceptional management methods to solve regional business and economic challenges, accelerate economic growth, and expedite the social implementation of AI across various industrial sectors. The government has indicated a policy of prioritizing investment in growth sectors such as AI. It is unclear who is in charge. It is unclear who makes the decisions.It is unclear who is responsible for customer value. Under these circumstances, even if AI is introduced, it will not yield results.

Regarding initiatives to introduce credit management AI agents, SDGs AI agents, and non-financial information AI agents—utilizing the UN codes UNBIS and UNSPSC—in next-generation e-commerce, investment, and M&A insurance, it is essential to publicly improve compliance with the standards of the Tokyo Stock Exchange and institutional investors by more effectively establishing these specific frameworks,identification, monitoring, and management must be carried out more effectively to publicly demonstrate improved compliance with the standards of the Tokyo Stock Exchange and institutional investors.

Preparations have been led by a consortium headed by Professor Toshiaki Kitakita of the Faculty of Humanities and Social Sciences at Yamagata University. The framework will allow companies and other entities to participate as joint researchers in the project areas.

Professor Kitakita, who serves as the consortium’s general coordinator and principal investigator, cited general artificial intelligence (AGI)—which possesses problem-solving capabilities equal to or exceeding those of humans—as an example, stating, “We want to make Yamagata a global hub and create AGI originating in Japan.”

Utilization of Data Science and AI Research Management Assistants

Label, annotation, ontology, frame reference, ethnomethodology, chunking, context, autopoiesis, AI agent, data-driven, descriptor, ALLOY AI, Synthetic Data, Chain of Thought,

Strategies for Scientific Discovery from Natural Language

Justification and Explanation, Falsifiability, Market Expectations, Distribution OS, AI Factory, AI Agents, Harness

AI Triple-Entry Bookkeeping Segmentation Strategy

(Discovery, Invention, Future Value Strategy)

Market Capitalization Growth Corporate Model: A New Accounting Strategy to Convert “Information Assets” into Corporate Value

Development Intelligence Assets

Knowledge Capital, Trust Capital, Institutional Alignment Capital, ESG Capital, Market Valuation and Intellectual Capital Security, Market Valuation Capital

Sociological AI Strategy

Popper’s Three Worlds Based on the Three-Formula Bookkeeping System: Comte, Tocqueville, Durkheim, Max Weber, Merton Berger, Luckmann-Scheler, Mannheim

Converting all sociological theories into the Third Bookkeeping System for classification, selection, and decision-making

Integrating sociology, AI, and Three-Form Accounting—including ethics—to visualize intangible assets, knowledge, trust, negotiation, trade, and reasoning abilities as “Causal Value Capital.” Systematized as a model for increasing corporate market capitalization

FINTECH: Developing the essence of superintelligence and general-purpose artificial intelligence

Conditions for Becoming a Unicorn

Operating profit margin of 60% or more per person

Operating profit per employee of 1 billion yen or more

Dividend payout ratio of 100 percent or higher

Data Science & AI

Raw Data

Specialized Identifier Code

NVIDIA Blackwell B200

Primary Information Token Weight-Based Billing

Autonomous AI Agent

Harness, Control Plane, Data Plane

Japan Information Technology Association (General Incorporated Association)

Joint Researcher Paper Presentation

Kiyoshi Tsuchiya, Principal Researcher

Predictable Decision-Making AI to Increase Market Capitalization Using Direct Finance Triple-Entry Bookkeeping

Takashi Tamura, Principal Researcher

A Model for Maximizing Corporate Value Through the Integration of Parts Cost Estimation Data

Real-Time Market Capitalization Management Using Autodesk × D&B × Three-Column Bookkeeping

Mikiya Inagi, Principal Researcher

The Corporate Value Equation for the New PL Act Era

Market Capitalization Model Using Three-Style Bookkeeping, UNSPSC, XBRL, and AI

AI Consortium

We have entered into this partnership with the aim of creating a cutting-edge model for fostering unicorn companies, enhancing AI literacy, and improving profit margins per employee through the utilization of Data Science AI Research Management Assistants.

■Background and Objectives of the Partnership

Looking toward future developments, we believe it is essential to meet the needs of the future—including those of the upcoming global AI-native generation—in order to realize a society open to all.

To provide more robust, world-leading, and high-quality services, we will classify and segment data based on official international standards—such as UNSPSC(United Nations Standard Product and Service Classification) and UNBIS (United Nations Thesaurus for Information Retrieval), which are officially held by the Japan Information Technology Association, to classify and segment official data, train and fine-tune generative AI, and utilize high-precision responses from generative AI—a process we believe is particularly effective when deploying AI agents.

Furthermore, in addition to the UN code sets(UNSPSC, UNBIS, UNCCS) held by the Japan Information Technology Association, combined with integration with a 100,000-entry colloquial translation corpus and a 4 billion-word ecosystem dataset compatible with multimodal models, enables the development and provision of high-quality Japanese data compliant with international standards. By adopting the same code systems as international companies such as SAP, Oracle, Autodesk,IBM, Microsoft, and Amazon, we can prevent misunderstandings across cultures and languages in environments involving ecosystems, AI agents, and humanoids, and realize natural, highly reliable conversational AI.The purpose of this business partnership is to serve as a cutting-edge model for improving service levels and increasing profit margins per employee.

■ Creation of New Value and Social Significance

This initiative goes beyond the mere utilization of data; it aims to enhance a sense of security and satisfaction across diverse international cultures while making the most of limited management resources.

By systematizing and re-evaluating these efforts based on international standards, we will contribute to the evolution of generative AI, humanoids, and conversational systems, while also laying the foundation for an information infrastructure that prevents misunderstandings across multiple languages and cultures.

■Future Developments

We will conduct research and development into the essence of innovative data science AI—including research management assistants, superintelligence, and general-purpose artificial intelligence—and focus on international AI research areas such as AI social engineering,AI Technology Engineering, Superintelligence, General-Purpose Artificial Intelligence, UN Codes, International Standard Identifier Codes, and other areas of international AI research. We are seeking partners—including academic organizations, experts, and global unicorns with international strategic vision—to achieve these goals.

■About the Japan Information Technology Association (General Incorporated Association)

Business Activities: Research and promotion of information classification technologies compliant with international standards; generative AI and translation support data