Kotosuga TANIGAWA opposed to the enthronement theory and doubted the worth of Mizu Kagami as a historical material in "Zoku Dainihonshi Shiki" (a commentary on Japanese history) in 1774 and asserted that it was inconceivable that a state ceremony of enthronement was held immediately after the death of the emperor even in a turbulent age, not to mention the war immediately followed the ceremony.
即位説に反対して、谷川士清は安永3年（1774年）に『続大日本史私記』で水鏡の資料的価値に疑問をはさみ、即位のような大礼が天皇の死後すぐに行われたのは乱世でも考えにくいことで、乱が起きる前の時点ではなおさらだと論じた。