Wash the rice in a sieve under running water, drain well. Bring the water and rice to a boil. Reduce the heat and simmer without the lid for 4-5 minutes until the water is soaked up. Put on the lid and let stand for another 4-5 minutes on low heat, then remove from the stove and allow to swell in the closed pot for 10 minutes.
Roast the sesame seeds in a dry pan for 3-4 minutes until golden brown and toss carefully in between; then take it out immediately.
Mix vinegar, sugar, mirin and salt and add to the rice. Stir with a wooden spoon until the rice has cooled.
Carefully separate the Inari pockets from one another and open them. Fill each with 1 tablespoon rice. Sprinkle toasted sesame seeds over the rice, then squeeze the bag to close it. Arrange on a platter and serve.
NOTE:
Inari bags are filled bags made from deep-fried tofu. You can buy them in Asian grocery stores.