A white wooden ihai is used for the funeral but when Nokotsu is performed during the Day 57 or Day 77 ceremony, it is put into the Kako-cho (death register) and the white wooden ihai is given to the temple.
葬儀においては白木の位牌が用いられるが、五七日忌または七七日忌などに納骨を行う際に、過去帖に記入し、白木の位牌はお寺納めとする。