Historian Masao OKA, scholar of ancient literature and mythology Ken MATSUMAE, and so on have the theory that the original kososhin was Takamimusubi, and Amaterasu Omikami was later set up as kososhin.
歴史学者の岡正雄や古代文学・神話学者の松前健らは本来の皇祖神はタカミムスビ神であり、天照大神は後に祀り上げられたとしている。