As a basis for this theory, the "Shinsengumi Tenmatsuki" that Shinpachi NAGAKURA, a former leading member of Shinsengumi, dictated in his later years and the "Shinsengumi Shimatsuki" written by Kanefumi NISHIMURA, a terazamurai (samurai who performed administrative functions at temples) of Nishi Hongan-ji Temple in Kyoto where Shinsengumi used as their post can be given.
この説の根拠としては、元新選組幹部・永倉新八が晩年に口述した『新選組顛末記』や、新選組が屯所として利用した京都西本願寺の寺侍・西村兼文が残した『新撰組始末記』などが挙げられる。