During the process of realizing 'saisei icchi' as conceived by scholars of ancient Japanese literature and culture from the Tsuwano school, such as Bisei FUKUBA, the Emperor was positioned as 'a kind of religious founder in charge of Shinto.'
また、福羽美静ら津和野派国学者が構想していた祭政一致の具現化の過程では、天皇が「神道を司る一種の教主的な存在」としても位置づけられた。