“是”字句规定什么行为是犯罪，语气坚决，表达禁止性规范庄重简练。与“处”字句不同的是，它不表述具体的处罚。常译为refer to，用来解释说明。请看下例：
例1：明知自己的行为会发生危害社会的后果，并且希望或者放任这种结果发生，因而构成犯罪的，是故意犯罪。（刑法第十四条）
参考译文：An intentional crime refers to a crime committed by a person who clearly knows that his act will produce socially dangerous consequences but who wishes or allows such consequences to occur.
例2：组织、领导犯罪集团进行犯罪活动的或者在共同犯罪中起主要作用的，是主犯。对于主犯，除本法分则已有规定的以外，应当从重处罚。（刑法第二十三条）
参考译文：A principal criminal refers to any person who organizes and leads a criminal group in carrying out criminal activities or plays a principal role in a joint crime. A principal criminal shall be given a heavier punishment unless otherwise provided for in the specific provisions of this Law. Legaltranz.com
例3：剥夺政治权利是剥夺下列权利：
（一）选举权和被选举权；
（二）宪法第四十五条规定的各种权利；
（三）担任国家机关职务的权利；
（四）担任企业、事业单位和人民团体领导职务的权利；
参考译文：Deprivation of political rights refers to deprivation of the following rights:
(1) the right to vote and to stand for election;
(2) the right provided for in Article 45 of the Constitution;
(3) the right to hold a position in a state organ; and
(4) the right to hold a leading position in any enterprise, institution or people’s organization.
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