Yukinaga, Shimotsuke no Kami with the rank of Jugoinoge, is thought to be Shinano no Zenji Yukinaga who is considered to be the author of "Heike Monogatari" (The Tale of the Heike), so it is possible that he also wrote this book.
下野守従五位下行長は、『平家物語』作者とされる信濃前司行長に比定されている人物で、本書の作者であってもおかしくはない。