Nichiren refutes Dr. Mikio Matsuoka, head of the Soka Gakkai Study Department

Shakyamuni Buddha of the Original Doctrine, the Three Bodied Tathagata, is NOT merely an impersonal truth principle, according to Nichiren Daishonin and the Lotus Sutra. He is an actual individual who is parent, teacher, and sovereign of all mankind and the one who saves us from the various sufferings and travails [again, according to the Lotus Sutra and Nichiren Daishonin]. He should not be confused with Buddha-nature nor should he be confused with his teaching or Law which is Namu Myoho renge kyo. We have profound gratitude for Shakyamuni Buddha because he has bestowed upon us the Five or Seven Characters and the Gohonzon which contain all his merits and virtues. The head of the SGI study department has this to say:

"I would like to focus on the fact that Shakyamuni instructed his disciples just before his demise to make the Law their teacher. Generally, faith in an impersonal Law, due to its very impersonality, makes it difficult for people feel a sense of reverence toward the Law and often results in diminished religious zeal. To overcome this difficultly to revere the Law as the teacher,  the need arises for a human teacher who can show people the Law through their teaching and behavior [a not so veiled reference to Daisaku Ikeda]. This allows individuals to sense the compassionate workings of the Law as an indivisible part of the teacher's life. In this way, respect for the Law as the fundamental teacher begins to blossom in people's hearts. Bergson asserted that Buddhism lacks zeal, but I believe that Buddhists who persevere on the path of mentor and disciple, living a life of compassion based on the Law, can also obtain a level of apostolic passion evidenced by believers of monotheistic religions. In addition, because their lives are actively engaged with the ultimate Law of the cosmos, they do not lose sight of their fundamental subjectivity. By maintaining steadfast faith in the Law, Buddhist mentors and disciples keep their passion as practitioners fresh and strive to pursue a human-centered practice."

Dr. Mikio Matsuoka
Researcher, Institute of Oriental Philosophy
Head of Doctrinal Studies, Association of Reformist Priests
Head of Soka Gakkai Study Department

Nichiren and his disciples however choose Shakyamuni Buddha as their mentor [Master]:

“Now , when the Eternal Buddha was revealed in the essential section of the Lotus Sutra, this world of endurance (Saha-world) became the Eternal Pure Land, indestructible even by the three calamities of conflagration, flooding, and strong winds, which are said to destroy the world. It transcends the four periods of cosmic change: the kalpa of construction, continuance, destruction and emptiness. Sakyamuni Buddha, the Lord-preacher of this pure land, has never died in the past, nor will He be born in the future. He exists forever throughout the past present and future. All those who receive His GUIDANCE are one with this Eternal Buddha.” -- The True Object of Worship

“Since Sakyamuni Buddha is eternal and all other Buddhas in the universe are his manifestations, then those great bodhisattvas converted by manifested Buddhas are also disciples of Lord Sakyamuni Buddha. If the “Life Span of the Buddha” chapter had not been expounded, it would be like the sky without the sun and moon, a country without a king, mountains and rivers without gems, or a man without a soul. nevertheless, seemingly knowledgeable men of such provisional schools of Buddhism as Ch’eng-kuan of the Hua-yen, Chia-hsiang of the San-lun, Tz’u-en of the Fa-hsiang, and Kobo of the shingon tried to extol their own canons by stating: “The Lord of the Flower Garland Sutra represents the reward-body (hojin) of the Buddha wheras that of the Lotus Sutra the accomodative body (ojin);” or “the Buddha in the sixteenth chapter of the Lotus is an Illusion; it is the great Sun Buddha who is enlightened.” clouds cover the moon and slanderers hide wise men. When people slander, ordinary yellow rocks appear to be of gold and slanderers seem to be wise. Scholars in this age of decay, blinded by slanderous words, do not see the value of a gold in the “Lifespan of the Buddha” chapter. Even among men of the Tendai school some are fooled into taking a yellow rock for gold. They should know that if Sakyamuni had not been the Eternal Buddha, there could not have been so many who received GUIDANCE from Him.” -- The Opening of the Eyes