The city of Kyoto maintains a special function as a result of the Former Imperial House Act which stipulated that 'the Sokui no rei (enthronement ceremony) and Daijosai (first ceremonial offering of rice by newly-enthroned Emperor) be held in Kyoto' and the fact that the Takamikura (imperial throne) is housed at the Kyoto Imperial Palace, which mean that Kyoto remains a capital even after the emperor has departed for Tokyo.
旧皇室典範では「即位ノ礼及大嘗祭ハ京都ニ於テ之ヲ行フ」とあり、また天皇の所在を示す高御座が京都御所に安置されていることから、天皇の東京行幸以降も京都は依然として都で、特別な機能を有する都市である。