In contrast to Ooshogatsu, which is full of events for welcoming Toshigami (god of the incoming year) and Sorei (ancestral spirit, being the collective of ancestral spirits that have lost their individuality), Koshogatsu is centered around homey events and events relating to agriculture, such as praying for a good harvest.
年神や祖霊を迎える行事の多い大正月に対し、小正月は豊作祈願などの農業に関連した行事や家庭的な行事が中心となる。