Another theory is found in "Jogu Shotoku Taishi Den Hoketsuki" (Revised Biography of Prince Shotoku) (from the early Heian period) and "Shotokutaishi Denryaku" (Biography of Prince Shotoku) (written by FUJIWARA no Kanesuke in 917), and according to it, the temple was built by three persons from the Paekche Kingdom, Kai hoshi (Buddhist priest), Enmyo hoshi, and Shimotsui no Niimono, after the original Horyu-ji Temple was burned down.
今一つの説は『上宮聖徳太子伝補闕記』（平安時代前期成立）および『聖徳太子伝暦』（延喜17年・917年、藤原兼輔著）に見えるもので、創建法隆寺の焼失後、百済の開法師・円明法師・下氷新物（しもつひのにいもの）の3人が建てたとするものである。