It is held on taiya (the evening before a Buddhist funeral or memorial service) and on kinichi (the monthly return of the death day), both from the sixth day to the 49th day after the death, and it is also held on the event date, such as urabon (Buddhist All Soul's Day, around the 15th of July or August, depending on the local custom) and higan (two periods of seven days with the middle day falling on the spring or autumn equinox).
また初七日より四十九日に至る逮夜や忌日、盂蘭盆や春秋の彼岸などの行事の日にも執り行われる。