to regard as; to consider; to deem — treat something as being equivalent to something else (often in legal or evaluative contexts).
この場合は欠席とみなされます。
In this case, it will be regarded as an absence.
会社は彼を正式な代表者とみなした。
The company regarded him as the official representative.
法律上は未成年を成人とみなす例がある。
There are cases where, legally, a minor is considered an adult.