== 語源 ==
イナンナとイシュタルはもともと無関係な別の神であったが<ref>Leick, 1998, p87, Black Green, 1992, p108, Wolkstein Kramer, 1983, pxviii, Collins, 1994, p110-111, Brandão, 2019, p43</ref>、アッカドのサルゴンの時代に混同され、実質的に同じ女神が2つの名前で呼ばれるようになったと学者たちは考えている<ref>Leick, 1998, p87, Black Green, 1992, p108, Wolkstein Kramer, 1983, pxviii, xv, Collins, 1994, p=110-111</ref>。(アッカド語のAna Kurnugê, qaqqari la târi, Sha naqba īmuruがイシュタルの名を用いているほかは、すべてイナンナの名を用いたテキストである<ref>Brandão, 2019, p65</ref>。) イナンナの名前はシュメール語で「天国の女性」を意味するnin-an-akに由来すると考えられるが<ref>Leick, 1998, page86</ref><ref>Harris, 1991, pages261–278</ref>、イナンナの楔形記号(𒈹)は女性(''lady''、シュメール語:nin、楔型文字: 𒊩𒌆 SAL.TUG2)と空(''sky''、シュメール語:an、楔型文字: 𒀭 AN)を合字したものではないのではある<ref>Harris, 1991, pages261–278</ref><ref>Leick, 1998, page86</ref><ref>Wolkstein, Kramer, 1983, pagesxiii–xix</ref>。こうしたことから、初期のアッシリア学者の中には、イナンナはもともと原ユーフラテスの女神で、後にシュメールの神殿に受け入れられたのではないかと考える者もいた。この考えは、イナンナが若く、他のシュメールの神々とは異なり、当初は明確な責任範囲を持たなかったと思われることから支持された<ref>Harris, 1991, pages261–278</ref>。シュメール語以前にイラク南部にプロト・ユーフラティア語の基層言語が存在したという見方は、現代のアッシリア学者にはあまり受け入れられていない<ref>Rubio, 1999, pages1–16</ref>。
Scholars believe that Inanna and Ishtar were originally separate, unrelated deities, but were conflated with one another during the reign of [[Sargon of Akkad]] and came to be regarded as effectively the same goddess under two different names.(With exception of [[#Akkadian_version|Ana Kurnugê, qaqqari la târi]] and [[#Epic_of_Gilgamesh|Sha naqba īmuru]] who use the name Ishtar, all others texts use the name/are about Inanna.) Inanna's name may derive from the [[Sumerian language|Sumerian]] phrase ''nin-an-ak'', meaning "Lady of Heaven", but the cuneiform sign for ''Inanna'' ({{cuneiform|𒈹}}) is not a [[Typographic ligature|ligature]] of the signs ''lady'' ([[Sumerian language|Sumerian]]: [[EREŠ|nin]]; Cuneiform: {{cuneiform|𒊩𒌆}} SAL.TUG<sub>2</sub>) and ''sky'' ([[Sumerian language|Sumerian]]: [[DINGIR|an]]; Cuneiform: {{cuneiform|𒀭}} AN). These difficulties led some early [[Assyriologists]] to suggest that Inanna may have originally been a [[Proto-Euphratean]] goddess, who was only later accepted into the [[Sumerian pantheon]]. This idea was supported by Inanna's youthfulness, as well as the fact that, unlike the other Sumerian divinities, she seems to have initially lacked a distinct sphere of responsibilities. The view that there was a Proto-Euphratean substrate language in Southern Iraq before Sumerian is not widely accepted by modern Assyriologists.{{sfn|Rubio|1999|pages=1–16}}
The name ''Ishtar'' occurs as an element in personal names from both the pre-[[Sargon of Akkad|Sargonic]] and post-Sargonic eras in Akkad, Assyria, and Babylonia.{{sfn|Collins|1994|page=110}} It is of [[Semitic languages|Semitic]] derivation{{sfn|Leick|1998|page=96}}{{sfn|Collins|1994|page=110}} and is probably etymologically related to the name of the [[West Semitic languages|West Semitic]] god [[Attar (god)|Attar]], who is mentioned in later inscriptions from [[Ugarit]] and southern Arabia.{{sfn|Leick|1998|page=96}}{{sfn|Collins|1994|page=110}} The morning star may have been conceived as a male deity who presided over the arts of war and the evening star may have been conceived as a female deity who presided over the arts of love.{{sfn|Collins|1994|page=110}} Among the Akkadians, Assyrians, and Babylonians, the name of the male god eventually supplanted the name of his female counterpart,{{sfn|Collins|1994|pages=110–111}} but, due to extensive syncretism with Inanna, the deity remained as female, although her name was in the masculine form.{{sfn|Collins|1994|pages=110–111}}