"Sendai Kujihongi" (Original record of old matters from previous generations), states that it is written by Shotoku Taishi and SOGA no Umako in the preface, but it is believed that the book was, in fact, written in the early Heian period.
『先代旧事本紀』は、序文で聖徳太子と蘇我馬子が著したものとしているが、実際には平安時代初期の成立と見られる。