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This paper is a research on the “作为……来说” in Chinese and the “としては” in Japanese, examining the condition in which the both parties will show a real subject of sentence and the correspondence of “作为……来说” and “としては” when they show a real subject of sentence. As a result, we clear the following facts. In Chinese, ”作为……来说” only cooccur with the meaning of “duty・ability・desire・reason”, and the scope is relatively narrow. On the other hand, in Japanese, “としては” can cooccur with the meaning of “duty・ability・desire・position of subject・confirmation・description”, and etc. So the scope of “としては” is relatively wider than that of “作为……来说”. Particularly, when the showing a real subject of sentence, “作为…来说” can not correspond to the “としては” if it doesn’t marinate with a supplementary condition like the “是…”([…ノダ]).