In the near future: A world renowned mathematician/physicist Francis Dullam loses his left brain hemisphere and retires from hard science to study dolphins. Several years later he comes up with the new thesis which is essentially a collection of dolphin footage. As the "thesis" is being severely criticized by the media, Ishii Mitsunari (a student living in America) discovers the idea hidden there, that will help to create the true Artificial Intelligence.
Motivated to create the AI first Mitsunari leaves for Okinawa to follow the footsteps of Dullam.
This was recently released via ebook, so you can buy them here or here if you want to support the author. He's also a pleasant person to talk to.
Note that the color page in this was greyscaled in the tank. Fortunately, the public magazine raws include the color page. I managed to secure one of the magazines with the color page, but the other two are out of print and not for sale anywhere. If I see them, I'll nab them.