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to be the work of; to be the result of; to be done by
to concern; to affect; to involve; to relate to
この仕事は全員に係る問題だ。
This work is a matter that concerns everyone.
この報告書の作成は山田氏に係った。
The preparation of this report was done by Mr. Yamada.
この事件の捜査は警察に係っている。
The investigation of this case is being handled by the police.