The firm face of this statue is similar to the style of the 'Buddha head' in the Kofuku-ji Temple in Nara and guessed to be produced in the Tenmu era (the end of the seventh century) during the first stage of the Taima-dera Temple.
本像の張りのある面相は、奈良・興福寺の「仏頭」の作風に通ずるものがあり、當麻寺草創期の天武朝（7世紀末）の造像と推定される。