This thesis is a startup business plan to commercialize the computer-rendered, AI-powered and holographically projected human graphical images called “3D Virtual Humans”. 3D Virtual Human was ideated using the Design Thinking approach of observing the persona behavior. Social distancing and community lockdowns for the prevention of COVID-19 are creating a restricted living environment (which this thesis calls “the contactless society”) and causing social inconveniences. It is also acting as one of the drivers for the economic slowdown. Furthermore, its influence on mental health is a growing concern given how it creates social isolation. The fear towards spread of infectious diseases is generating the market demand for touchless transactions through chatbots. How might we add human touch to these faceless transactions and make life easy in the contactless society? This question was the starting point of the business plan. This business plan identifies the intersection of feasibility, viability and desirability of 3D Virtual Human using various analytical frameworks. Chasm Theory analysis reveals the high production cost as a reason why the virtual humans currently remain only within the entertainment industry and not yet mass adopted in other industries. Process analysis proposes improvement ideas for reducing the production time and cost. Analytical frameworks such as TAM-SAM-SOM, Business Model Canvas, Break Even Analysis logically outline the value proposition, financial feasibility and business implementation plan. This business plan cautiously draws the line from the current hype of metaverse that contains many unknowns to be a meaningful marketplace. Selecting Japan as the initial scope of market for its “Society 5.0” to build an IoT country, it focuses on creating a better living experience using holography in the physical environment rather than in the virtual reality through wearable devices. Within the USD 3.92 billion globally serviceable and addressable market of mixed reality, this business plan addresses the strategy to seize USD 230 million sales and USD 78.85 million net income in Japan in five years.