Here, I will explain from gote's point of view. The opening move is P-3d, P-7f, P-8d, P-8f (figure. 1).
figure. 1
The aim of Kakutofu is attack at 8th line with Mukaibisha, by ideally, after figure. 1, S-6b, Bx2b+, Sx2b, N-7g, K-4b, R-8h (figure. 2), K-3b, S-6h, G6a-5b, K-4h, S-3c, K-3h, P-1d, P-1f, P-6d, K-2h, S-6c, S-3h, S-5d, G6i-5h, K-2b, P-8e, Px8e, Rx8e (figure. 3).
figure. 2
figure. 3
At figure. 3, Kakutofu succeeded and could be at good position.
However, Kakutofu has some theme.
At first, you might wonder how you should cope with if the opponent move P-8e at figure.1 like as figure. 4?
figure. 4
In fact, you need not afraid this attack.
You can counter by Px8e, Rx8e, Bx2b+, Sx2b, R-8h (figure. 5).
figure. 5
In the case the opponent move P*8g, you can cope with R-6h, K-4b, G-7h, S-6b, N-7g, R-8b, P*8e(figure. 6). You can get Pawn gain after that.
figure. 6
In the case the opponent move Rx8h+, the game becomes true ability game. For example, after that, Sx8h, B*4e, R*8e (figure. 7).
figure. 7
Another way of coping with P-8e at figure.1 is, Px8e, Rx8e, Bx2b+, Sx2b, N-7g, R-8g+, R-8h, P*8f, Rx8g, Px8g+, N-6e (figure. 8).
Figure. 8 appeared at ptofessional's game and Kakutofu side won. This is absolutely slugfest, so pre-study is necessary.
figure. 8
Actually, the second theme of Kakutofu is that the opponent can put B*4e at figure. 2 and then Kakutofu is not good at position (figure. 9). Therefore, Kakutofu has a problem that Rook can't move to 8th line.
figure. 9
To this problem, a new move P-5f after figure. 1 appeared (figure. 10).
figure. 10
After figure. 10, K-4b, Bx2b+, Sx2b, R-8f (figure. 11).
figure. 11
At figure. 11, the opponent can't make a promoted Bishop by B-4e due to P-5f. Furthermore, when the opponent put B*5h at figure. 11, you can prevent the opponent from making a promoted Bishop by B*6h (figure. 12).
figure. 12
In this way, Kakutofu became able to move Rook to 8th line and has been popular recently.
After figure. 11, You can form like K-3b, S-6h, G6a-5b, K-4h, P-1d, P-1f, P-6d, K-3h, S-6c, K-2h, S-5d, S-3h, P-2d, G6i-5h, S-2c, N-7g, K-2b, P-8e (figure. 13).
figure. 13
I think Kakutofu strategy has a surprising effect and be interesting.
If you have an interest, I recommend you to try this!