There are theories that reality of the legend of Shibaemon-tanuki is that it was an excuse for the Kougo Jihen, a struggle that broke out between Sumoto and Awa, or that it was a Dutch person who washed ashore to Japan and hid himself in a castle, and was thought of by the people beneath the castle, who have never seen foreigners before, as a tanuki who disguised as a human, among other theories.
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While Shibaemon-tanuki was at the summit of Mt. Mikuma (三熊山) behind the city of Sumoto, Awaji island, he lived with his wife Omasu (お増), and on moonlight nights with good weather, he drummed his belly.
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In the Edo period, at the base of Mount Seimi (勢見山) in Awa Province (now Tokushima prefecture), there was a theater business at the grounds of Kan'on-ji, and it earned great popularity.
In the Edo period, in Honjo, Sumida, Tokyo, they are also called baka-bayashi (馬鹿囃子), and as a ghost story that takes place in Honjo, they are counted as one of the Seven Mysteries of Honjo.
Danzaburou was a human merchant's name in Echigo, and in Meireki 3 (1657), there were on sale for-breeding small tanuki that were used in the Sado gold mines for taking skins for the sides of bellows, and afterwards Danzaburou, who started taking care of the tanuki in Sado, was sidely respected by the islands, and there is a theory that the tanuki itself was worshiped like an ujigami.
The "Tale of the Eight Hundred and Eight Tanuki Matsuyama Distrubance," was based on the historical record "Iyo Nagusa" (伊予名草) that told of the O-Ie Sōdō, which occurred during the Great Gyōhō Famine in 1805 or Bunka 2, and in the Edo period, and according to the kōshaku storyteller Nanryuu Tanabe, it was a ghost story that added elements of tanuki and yokai to it, and became known through kōdan.
In the Iga region, Mie Prefecture, there is the saying, "the fox has seven disguises, the tanuki has eight, and the marten has nine," and there is a legend about how the marten has greater ability in shapeshifting than the fox (kitsune) or tanuki.
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The area is populated with Sika Deer (鹿), Japanese racoon dog (狸), Japanese flying squirrel and Japanese Serow.