AbstractPreservation of regularity by a term rewriting system (TRS) states that the set of reachable terms from a tree automata (TA) language (aka regular term set) is also a TA language. It is an important and useful property, and there have been many works on identifying classes of TRS ensuring it; unfortunately, regularity is not preserved for restricted classes of TRS like shallow TRS. Nevertheless, this property has not been studied for important strategies of rewriting like the innermost strategy – which corresponds to the call by value computation of programming languages.We prove that the set of innermost-reachable terms from a TA language by a shallow TRS is not necessarily regular, but it can be recognized by a TA with equality an...