From the fact that the description says he is enshrined in Kii Province (formerly called 'Ki no Kuni,' which literally means 'country of trees') and also from an annotation in the "Sendai Kujihongi" which says 'he is also called Oyahiko', Isotakeru is regarded as the same god as Oyabiko of Ki no Kuni, who gave refuge to Okuninushi (the chief god of Izumo in southern Honshu) in the "Kojiki."
紀伊国（かつては「木の国」と言った）に祀られているとの記述と『先代旧事本紀』分注に「亦云大屋彦神」とあることから、『古事記』で大国主がその元に逃げ込んだ木国の大屋毘古神と同一神とされる。