According to this theory, the historical document that was considered proof of the Tanuma villain theory was created by his political opponents after Tanuma fell from power, and its credibility was not verified in Tsuji's documentation.
これらの説によると、田沼悪人説の根拠となる史料も田沼失脚後に政敵たちにより口述されたもので、辻の著作においては信憑性が検証されていないとしている。