係る， かかる
1. to be the work of, to be the result of, to be done by
2. to concern, to affect, to involve, to relate to
涉及，影响，牵连，关联；是……的作品，是……的结果，由……完成
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@ 確定申告， かくていしんこく
1. final income tax return, final declaration, final report
确认申报，最终申报