Within the traditional analysis of Japanese, there has been an assignment of nominative case to the particles WA and GA, and they both have been correlated with the grammatical category of ‘subject’. This dual-subject arrangement has sometimes been separated into a ‘subject’ indicated by GA and a ‘topic’ or ‘theme’ indicated by WA. But, as shown in Example (1), both particles are associated with various parts of the sentence, where GA does not necessarily indicate ‘subject’ and WA does not necessarily indicate subject , ‘topic’ or ‘theme’.