In 2018, a newly founded art gallery fused with an accounting office in Bakurocho, Tokyo to form “Kiyoyuki Kuwabara Accounting Gallery (KKAG)”. I have supported art businesses through my work as an accountant/tax advisor however, I have set up this gallery in the hope that I would also be able to encourage and support artists of the future in this way. The word “Accounting” is included in the name of the gallery as it is a word that not only means “to account” but also “to explain”. For business owners, it is important for them to objectively “explain” using numbers so that investors would “understand” how their business plan adds value to their company. Similarly for artists, it is important for them to increase the value of their work through drawing an “understanding” from observers and buyers by objectively “explaining” to them the value and context of their work. This process of “explaining” and “understanding” is known as “dialogue”. This gallery provides a space for artists and related parties (stakeholders) to engage in earnest “dialogue”, which I hope will become an art incubator that creates new value.