Some believe that the transfer of the capital to Nagaoka-kyo was a token gesture due to the short period of time, and that the main purpose of the transfer was to prepare for the major transfer and thus it was a practice of 'kata-tagae' ('changing directions' according to Japanese esoteric cosmology 'Onmyodo').
また、その期間の短さから形だけの遷都、本来の目的は山城国で長岡の地は大規模な遷都への準備であり方違えではなかったのかとの説もある。