Finely chop the beef.
Blanch the inari tofu pockets in boiling water to remove excess oil.
Mix erythritol, vinegar, and salt into the rice and combine well.
Stir-fry the chopped beef in a pan until cooked.
Mix the cooked beef into the rice.
Squeeze the water out of the inari pockets and fill them with the beef rice.
Place the finished inari sushi on a plate.