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to regard (as); to consider (to be); to deem; to look upon (as); to think of (as)
法律上はこの行為を犯罪と見做す規定が設けられた。
A legal provision was established to regard this act as a crime.
三回連続の無断欠席は退学と見做される場合がある。
Three consecutive unexcused absences may be regarded as grounds for expulsion.
彼を信頼できる同志と見做して重要な任務を託した。
Regarding him as a trustworthy comrade, I entrusted him with an important mission.