Ban pointed out that this indicates that the year following the Jinshin year was originally designated as the first year of Emperor Tenmu which was concluded with the tai sui article, but the article was left when the first year of Emperor Tenmu was changed to the prior year.
これは、もともと壬申の翌年を天武天皇元年として太歳記事をおいた痕跡であり、後になって天武元年を繰り上げたときに移し忘れたのだとする。