The list, which was compiled when research was conducted on treasures of Horyu-ji Temple by the Imperial Household Ministry, Ministry of Interior, and Ministry of Education in 1886, indicated 'Korean-style Kannon'; this tells us that there was a theory according to which this statue was considered 'Kannon' since around this time.
明治19年（1886年）、宮内省、内務省、文部省による法隆寺の宝物調査が実施された際の目録には「朝鮮風観音」とあり、この頃からこの像を「観音」と見なす説のあったことがわかる。