Historical records which have been subject to dispute because they record several candidate locations for Kokufu were compiled after the mid-Heian period, and there is another theory that the location of Kokufu that were established from the period around the Taika Reforms to the early Heian period differs from that established after the mid-Heian period.
国府所在候補地が複数挙がり論争になる、史料が平安時代中期以降の編纂のため大化の改新～平安時代初期の初期国府と史料記載国府は違うと見る説もある。