Slice the beef thinly.
Blanch the inari (fried tofu pouches) in boiling water to remove excess oil.
Add the beef to a pan and season with soy sauce and sugar, then stir-fry.
Mix vinegar, sugar, and salt into the rice.
Add the stir-fried beef to the rice and mix well.
Fill the inari pouches with the beef rice mixture.
Place the finished inari sushi on a plate.