こととする・is decided to be; is deemed to be; is judged to be

こととする；

「。。。と見なす」「。。。と判断する」「。。。と決める」と言う意味を表す
Means "Is deemed to be, "is judged to be" or "is decided to be" etc.

（１）＜規則＞会議を欠席する場合は、事前に議長宛に届けを提出することとする。
When you cannot attend the meeting, it has been decided that prior notice should be given to the Chairman.

（２）この度の法律改正は喜びべきこととして受け止れている。
We have decided that the reform of the law this time is something to be happy about.

必ずしも・・・ない； It’s not always the case that...

「Xなら、かならずYだ」という論理がいつもあてはまるわけではなく、そうではない場合もある、という意味。例えば（２）は「語学が得意なら就職に有利だ」ということが常に当てはまるわけではない。「わけではない」「とはかぎらない」などと共に使うことが多い。書き言葉的。

This phrase means "The thinking that [If X, then always, without fail Y] is not always appropriate. There are cases when Y does not follow". For example, in (2) that "Being good at languages is good for finding a job" is not always true. Often comes with "wake de ha nai" or "to wa kagiranai".

（１）金持ちが必ずしもしあわせだとは限らない。
Its not always the case that being rich makes you happy.

（２）語学が得意だからといって、必ずしも就職に有利だとは限らない。
If you are good at languagues, it is not always the case that it will be good for getting a job.

（３）日本人は礼儀正しい人々だと言う人もいるようだが、実態は必ずしもそうではないと私は思っている。
There may be people who say that the Japanese, but this is not always the reality I think.

（４）政治家たちは国連は重要だと言う。しかし、必ずしも、常に尊重しなければならぬものだと思っているわけではない。
Politcians say that the United Nations is important. But they don't always think that it always has to be respected.

品詞と文

1.1 Standards for identifying parts of speech

Words can be separated in various ways but one such way is through parts of speech - 品詞・ひんし. However the distinction between parts of speech is not always so clear. For example

（１）平和な世界
（２）平和の象徴

In (1) heiwa is an adjective while in (2) it is a noun. However if you line up nouns in order from concrete to abstract peace is towards the abstract, adjectival end of the spectrum. The concept of words extending over boundaries is 「品詞間の連続性・ひんしかんのれんぞくせい」 and can be seen in words such as 白 and 白い, 愛、愛する etc. Actual role can depend on context, which includes not only the words but also the situation (e.g. words at an interview may be different from those used with friends).


1.2 Parts of speech and their functions: 補語・ほご；修飾語・しゅうしょくご；述語・じゅつご　complement, modifiers and predicate

In order for a part of speech to fulfill its role, it has to be in a position in the sentence where it can exercise its role. The position can be split largely into four: 補語；連体修飾語；連用修飾語；述語。

補語　or complement, is a noun phrase with a particle attached called a 格助詞・かくじょし. Together with the 述語 the 補語 forms the main skeleton of the sentence.

The 述語 requires different 格助詞 depending on the 述語 itself. Also certain 述語 require certain 補語, called 必須補語・ひっすほご。 For example with the sentence 田中さんが乗る is missing its 必須補語, something like タクシに。

The predicate also rounds off or anchors the sentence. There are three types - 動詞、形容詞 and 判定詞 (だ、である、です etc）. Items which add on to the predicate to suplement their meaning are called 助動詞。 Sentences are can be referred to according to the type of predicate - 動詞文、形容詞文、名詞文.

There are also different types of modification - 連体修飾 is modification of nounds whereas 連用修飾 is modification of the predicate. Examples of 連用修飾 include 早く帰る、静かに話す、たいへん美しい、こう言いました。The modifier is called 修飾語 whereas the item modified is called the 被修飾語。 Adverbs, 副詞、 by default are 連用修飾. However note that some words may also function as both nouns （連体修飾） and adverbs - for example 朝はたいていパンを食べる　or たいていの場合、朝はパンである。