Ise Shinto itself was based on the Shinponbutsujaku theory (Buddhist devas and types of Buddhas are other forms of Shinto deities), which criticized Honji-suijaku setsu (theory of original reality and manifested traces), but the theory of Shinto Gobusho, the fundamental book, is said to have been influenced by "Yamatokatsuragihozan-ki," the book of Shinto Thoughts established in the position of Buddhism, especially Shugendo (Japanese mountain asceticism/shamanism incorporating Shinto and Buddhist concepts).
また、伊勢神道自体は本地垂迹説に対する批判としての神本仏迹説に基づいていたが、その根本経典である本書の論理には、仏教特に修験道の立場からなされた神道説の書『大和葛城宝山記』などの影響が指摘されている。