This post predicts Akemi's code from Detective Conan file 1070.
This post contains spoilers.
Convert to Hiragana
In the previous post, I assumed that each line indicated a person or his/her job. However, the code might be much simpler; we are going to use Hiragana (a type of Japanese writing system) and a Japanese keyboard.
First, the original lines should be converted to Hiragana. The number 89 will remain the same.
Mark On A Keyboard
Then, let's see them on the Japanese Hiragana keyboard input source. Below shows when each of the lines' Hiragana and the numbers marked on a keyboard. If you are familiar with Japanese Hiragana, the marked keys gradually seem to be characters...
Once finishing marking all the letters on the keyboards, let's rotate them 90° to the right.
The marks form "し, い, く, こ, や" respectively, and they mean the place where people take care of animals. Japanese elementary schools often have this structure where school animals such as rabbits, roosters, hens, guinea pigs, and etc. in it. At Conan's school, they're taking care of rabbits. (And they are now in front of the school rabbits' house, "しいくこや")
(To be precise, the correct word is "飼育小屋 (しいくごや)" but "しいくこや" can also make sense.)
Why Rotating It?
Akemi wrote her name in the orientation that we use the computer's keyboard. But the code becomes readable when it's rotated to the right. So, we need to rotate the marked keyboard to the right to read the letter.
Akemi's memo meant to indicate where she buried class' time capsule a decade ago.
From her memo, we could predict that she buried it at "しいくこや" where the school rabbits are.
Cannot wait how Conan and the kids will decipher this next week!