While Buddhism was fused with Chinese Taoism after being introduced to China, a pseudepigrapha "Enra-o-juki Shishu Gyakushu Shoshichiojo Jodo-kyo Sutra" (Sutra of Jizo and the Ten Kings) (Also known as "Yoshu Juo Shoshichi-kyo Sutra" for short) was composed, with the result that the Juo-shinko was established at the end of the Tang period.
仏教が中国に渡り、当地の道教と習合していく過程で偽経の『閻羅王授記四衆逆修生七往生浄土経』（略称として『預修十王生七経』）が作られ、晩唐の時期に十王信仰は成立した。