In 'Kodo gaisetsu' (Overview of the Imperial Way) which appeared in 'Kokkagakkai-zasshi' Volume 27, Number 1, (1913), Shinkichi UESUGI, a constitutional scholar and professor at Tokyo University, said that 'conceptually, only the Emperor ought to be called a god' and this was used as orthodox constitutional theory by the army in the early Showa period.
憲法学者で東京大学教授の上杉慎吉の「皇道概説」（1913年「国家学会雑誌」27巻1号）は「概念上神とすべきは唯一天皇」などと述べ、これは昭和初期には陸軍における正統憲法学説となっていった。