In the honorific format called taito, when words for Shintoist and Buddhist deities or emperors appear in a sentence, not only is a new line started from that word, but the word itself is written starting at a position above the other lines.
神仏・天皇などの語彙が文中に現れた場合、文を途中で改行するだけでなく、その語を他の行よりも上の位置から書き出すことを擡頭（たいとう）と呼ぶ。