However, it is thought the precise number of temples had little meaning during this period as there is an alternative theory claiming that Moto Gango-ji Temple was replaced by Hokke-ji Temple, and there were temples such as Bonshaku-ji Temple and Kenko-ji Temple (Toyura-dera, present-day Kogen-ji Temple) which were not included among the 'fifteen dai-ji temples' but treated as if they were dai-ji temples and temples with an ordination platform such as Kanzeon-ji Temple and Yakushi-ji Temple (Shimotsuke City) which were also clearly treated as dai-ji temples.
ただし、本元興寺を外して法華寺を入れる異説がある他、梵釈寺や建興寺（豊浦寺、現・向原寺）のように「十五大寺」に含まれないが待遇面では大寺の待遇を受けていた寺院や戒壇が置かれた観世音寺・薬師寺(下野市)なども当然に大寺の待遇を受けており、この時期になると名数自体には深い意味は無かったと考えられている。