Tosa no Kami occupies a position of singular ambiguity within the tradition. The observe that "there are many competing theories, and it remains uncertain who he actually was," though "there is no doubt that he stood in a very close relationship to the first-generation ." It is transmitted that when the first-generation changed his name to Tadahiro in Kan'ei 1 (1624), the signature was transferred to this smith, who subsequently received the court titles Tosa no Jo and then Tosa no Kami. The third-generation Mutsu no Kami , the legitimate heir of the second-generation Omi no Daijo Tadahiro, predeceased his father, and surviving works by both Tosa no Kami and Mutsu no Kami are comparatively rare.
Across extant designations, the hallmarks of the school are consistently evident. The ranges from tightly forged with well-adhering to dense of fine quality. The encompasses both spirited -ba -- including mixed with and , with deep and well-adhering and -- and the vigorous with intermingled characteristic of the school's more animated works. Blades attributed before the receipt of the Tosa title display particularly fine workmanship, with the described as "well-forged and tightly refined."
The emphasize both the rarity and the scholarly value of these works. The Kan'ei 1 dated blade is described as "extremely valuable material for the study of swords," as it sits at the precise moment of the name transfer from first-generation to successor. Among the broader tradition, by any generation are noted as "few in number," lending additional significance to the third-generation's contribution in that form. Across all attributions, the consistent refinement of both and affirms the intimate continuity linking these smiths to the founding standards of the school.