However, Takashi MASUDA and Hiroshi KASAMATSU opposed the hypothesis of two-step compilation after WWII, and Fumihiko GOMI also claimed that there was little positive evidence to prove the hypothesis and concluded the whole work was compiled for several years until 1304, or the latter compilation period, according to Kuniji YASHIRO.
ただし二段階説には戦後、益田宗、笠松宏至らの批判があり、五味文彦も二段階説を裏付ける積極的な証拠は乏しいとして、全てを八代国治の言うところの後半の編纂時期、1304年（嘉元2年）までの数年間とする。