| From those described above, it can be considered that this document was complete in the era of Emperor Suzaku, but there are also other theories insisting that it was complete in the era of 901 - 923 or in the era of Emperor Murakami. |
以上のことから、本書の成立時期は、朱雀天皇朝と捉えることができるが、延喜年間（901年-923年）説や村上天皇朝説もある。 |