Kida criticized the "Chronicles of Japan" falsifying theory in this thesis and argued that double mistakes could not be made at the same time: the unnecessary tai sui in the second year of Emperor Tenmu was not deleted and the necessary tai sui Jinshin was deleted erroneously.
喜田はこの論文で『日本書紀』改刪説を批判して、不必要な天武天皇2年の太歳を削り忘れ、必要な太歳壬申を誤って削るという二重の不手際はありえないと論じた。