[verb た] + ことにする [verb なかった] + ことにする
[verb た] + ことになる [verb なかった] + ことになる
Note: Most common with past affirmative (た) or past negative (なかった) forms to pretend something did or did not happen.
The structures たことにする and たことになる are used when something is treated as if it happened (or didn't happen) contrary to the actual truth. They express the idea of pretending, deciding to regard something as true/untrue, or a situation being officially treated in a way that differs from reality.
たことにする means to deliberately decide to treat something as if it happened (or didn't happen), even though reality is different. The subject actively chooses to pretend or act as though something is the case.
This pattern is used with the negative past form (なかったことにする) to express "pretend something didn't happen":
It can also be used with the positive past form to pretend something did happen:
たことになる describes a situation where something ends up being regarded a certain way, often by others or by circumstance, regardless of the actual truth. The nuance is that the pretense or interpretation is not necessarily the speaker's active choice – it is how things turn out or how they are officially regarded.
This parallels the broader distinction between ことにする (decide to) and ことになる (it has been decided / it turns out that).