While Shinto and Buddhist deities progressed to commingle and the position of the Emperor was transformed, with the entry of Emperor Shomu into priesthood (God to Buddha) and the re-enthronement of the Retired Empress Koken (Buddha to God), Dokyo, who entered the imperial court as a nursing-dhyana-priest for Empress Koken (Empress Shotoku) and had been favored by her, was enthroned as the Priest Emperor, acting correspondingly with the Emperor, and he became the de-facto co-governor with the Empress, in charge of the management Buddhism business and religious ceremonies for gods of heaven and earth.
聖武天皇の出家（神⇒仏）、孝謙太上天皇の再即位（仏⇒神）など神仏混交が進み天皇の地位が変質するなか、孝謙天皇（称徳天皇）の看病禅師として宮中に入り、寵愛されるようになっていた道鏡は、天皇に準ずる法王に即位し、家政機関も設置されるなど事実上の女帝との共同統治者となり仏教事業や神祇を司った。