On the other hand, based on the state authority theory in which sovereignty resides with the state as a public authority, Kitokuro ICHIKI, a professor of Tokyo Imperial University, proclaimed the Emperor Organ Theory in which the emperor was defined as the highest position in state authorities and the emperor's divine superiority was denied.
これに対し、東京帝大教授の一木喜徳郎は、統治権は法人たる国家に帰属するとした国家法人説に基づき、天皇は国家の諸機関のうち最高の地位を占めるものと規定する天皇機関説を唱え、天皇の神格的超越性を否定した。