The kata was commonly explained as being an older form than Gonosen-no-kata, that was passed on to Ōtani Masutarō from Tani Yukio.
[1] It was recently shown, however, that the "kaeshi-no-kata" has no authentic basis as a kata, and is largely the result of a linguistic mix-up.
Nearly a dozen articles presented his pioneering work on the principles of counter-attacks to throwing techniques.
[2] However, without access to these sources or a thorough understanding of the author's intent, confusing the two homonymic and differently meaning kanji (方 versus 形, both pronounced "kata"), is not unlikely, and explains the absence of any existing primary sources evidencing the historic creation of a formal exercise with the name "kaeshi-kata" or "kaeshi-no-kata".
However, in Britain, this "kata" exists in two forms with minor variations in order and techniques, but its practice is almost entirely limited to public demonstrations or judo rank promotion tests.