| When I entered the room, | I saw her. |
| ↓ | |
| Entering the room, | I saw her. |
| 部屋に入ったとき、彼女を見た。 | |
| Although she lives near the sea, | she can't swim. |
| ↓ | |
| Living near the sea, | she can't swim. |
| 彼女は海のそばに住んでいるが、泳げない。 | |
| Because she lives near the sea, | she can swim very well. |
| ↓ | |
| Living near the sea, | she can swim very well. |
| 彼女は海のそばに住んでいるので、泳ぐのがとても上手だ。 | |
| As it was a holiday, | there was no delivery of letters. |
| ↓ 付帯状況がない | |
| ↓ 分詞の前に分詞構文の意味上の主語を置く | |
| It being a holiday, | there was no delivery of letters. |
| 休日だったので手紙の配達はなかった。 | |