The 10-Piece (十枚落ち jūmai-ochi) handicap in shogi has all of White's pieces removed except for the king and their line of pawns.
In this handicap, a major pedagogical point is how to activate Black's bishop and then promote it.
Finally, as with all large handicaps, Black should try to achieve a mating position in the fewest moves possible as well as preventing White from creating an Entering King situation in which it may be impossible to mate White.
Part of the main pedagogical point of this handicap: activate the bishop by opening its diagonal with a pawn push on the seventh file.
Note that even in even games, activating the bishop with P-76 is the most frequent first move by either Black or White.
Although other moves may be possible, pushing the central file pawn has multiple purposes.
[b] Although White cannot prevent Black's bishop from promoting with only a single king defending their line of pawns, it is preferable that Black's bishop promote on a file that is further away from White's king such as the ninth file.
A second reason for the central pawn development is to give White's king the possibility of advancing up to the 53 square.
Although White has thwarted Black's attempts to promote their bishop on the 33 and 73 squares with 1...K-42 and 2...P-54, there is no way for White to prevent a promotion on the ninth file with the king so far away and there being no lance on 91 protecting the ninth file as is the case in even games.
However, in such an extreme handicap as this, White will play aggressively and ignore the small material loss.
White continues pushing their central pawn forward making way for the king to advance further toward Black's camp.
Black aims to trade off this second file pawn so that the rook will have an unobstructed path to promote inside of White's camp.
White pushes their fourth file pawn in order to resolve Black's check by the rook.
White resolves Black's check (12.+B-72) by having the king flee from the bishop's attacking diagonal.
Another way White could resolve Black's check (12.+B-72) is the drop an interposing pawn to the 54 square between the king and the bishop (instead of running with 12...K-55).