Heishutsu, aka byoshutsu and heito-shoshutsu (平頭抄出), refers to a way of showing respect; when words related to Shintoist or Buddhist deities and emperors appear in a sentence, the writer starts a new line and puts the relevant word at the top of that line, even if that word appeared in the middle of the previous line.
天皇や神仏に関わる語彙が文中に現れた場合に、たとえ行の途中であっても、あえて改行し行頭に語を置くことによって敬意を表すことを平出（へいしゅつ、びょうしゅつ）または平頭抄出という。