In this theory, historians and experts stressed two important factors - Cloistered Emperor Goshirakawa ordered the Taira clan to suspend battle preparations against Minamoto on March 26, 1184, and in the post war period, Munemori wrote a protest letter to the Emperor, "When the Taira clan believed the order to suspend the battle, the Minamoto clan attacked and killed many members of the Taira clan family, so I was of the belief that this order was an unconventional tactic (a pretense to set the Taira clan for defeat in battle)."
この説では、合戦直前の2月6日の後白河法皇の休戦命令と、合戦後の宗盛の「休戦命令を信じていたら、源氏に襲われて一門の多くが殺された、（平氏を陥れる）奇謀ではないのか」という法皇への抗議の書状を重視している。