It was the document which described the confrontation between kokuga (provincial government office) and shoen (manor) during the Heian period and officially confirmed the fact that enshrined deity of Kumano sanzan (three major shrines of Kumano) and that of Ise-jingu Shrine were different.
平安後期における国衙と荘園の対立を物語ると同時に、熊野三山と伊勢神宮との祭神が異なることが公式に確認された文書である。