[noun] + は + [noun/amount] + となっている
The pattern ~は~となっている is used to express that something has been established as, is set as, or is currently in a state of something. It combines the topic marker は with となる (to become / to be established as) in the 〜~ている form, indicating a resultant state – something that has come to be and remains that way.
This pattern is commonly found in formal, written, or explanatory contexts such as rules, regulations, statistics, official descriptions, and factual statements. It carries an objective, informational tone that simply stating ~は~です does not.
Often used to explain what has been decided or established by some authority.
Used to present objective information or current conditions.
Explains how something is currently arranged or structured.
While 〜~になっている is more general and can describe natural changes or personal situations, ~となっている tends to sound more formal and objective. It is preferred in official documents, news reports, and explanatory writing. In casual conversation, 〜~になっている is more natural.