Imamiya Ebisu-jinja, located in Naniwa-ku, Osaka, is known affectionately by the local people as “Ebessan.” Tradition has it that when the prince and statesman Shotoku-taishi built Shitenno-ji in present day Osaka-shi, this shrine was also built for the purpose of warding off evil spirits believed to come from the west of the temple. The shrine is sacred to deities such as Amaterasu-O-mikami (the sun goddess) and Kotoshironushi-no-mikoto. It was once venerated as the home to the god of fisheries, but with changing times came to be considered as the home of the god of commerce. The To-ka Ebisu Festival, which takes place for three days around 10 January, bustles with up to a million spectators.
Reference :Japan National Tourism Organization.