This law, which set forth the country's policy to respect Buddhism, made a close connection between Buddhist faith and nation building, but there is a theory that it is a creation of the writers of "Nihonshoki" (Chronicles of Japan).
仏教尊重を国家の方針として打ち出し、仏教信仰と国家形成が密接に結び付けられたこの法については『日本書紀』作者の創作説もある。