He thought the code was established by Tenchi in the imperial edicts, because a series of big institutional reforms was promoted by Emperor Tenchi, although these reforms were initiated during the reign of Emperor Kotoku as the Taika Reforms.
大きな制度変革は孝徳天皇の代の大化改新であり、それが実質的に天智天皇によって推進されたために、即位詔では天智が定めたと言われたと考えた。