君（きみ）<strong>にとって</strong><span class='vocab-popout' data-vocab-id='416'>友達（ともだち）</span>を<span class='gp-popout vocab-popout' data-gp-id='26' data-vocab-id='338'>作（つく）る</span>ことは<span class='vocab-popout' data-vocab-id='864'>簡単（かんたん）</span>だ。

<span class='vocab-popout' data-vocab-id='849'>私（わたし）</span><strong>にとって</strong>、君（きみ）は化粧（けしょう）を<span class='vocab-popout' data-vocab-id='138'>する</span><span class='vocab-popout' data-vocab-id='577'>必要（ひつよう）</span>がないと<span class='vocab-popout' data-vocab-id='582'>思（おも）う</span><span class='gp-popout' data-gp-id='78'>よ</span>。

<span class='vocab-popout' data-vocab-id='50'>お父（とう）さん</span><strong>にとって</strong>、<span class='vocab-popout' data-vocab-id='315'>仕事（しごと）</span>は<span class='vocab-popout' data-vocab-id='472'>大切（たいせつ）</span>だ。

<span class='gp-popout vocab-popout' data-gp-id='714' data-vocab-id='964'>誰（だれ）</span><strong>にとって</strong>も親（おや）は<span class='vocab-popout' data-vocab-id='472'>大切（たいせつ）</span>です。

君（きみ）<strong>にとって</strong>は<span class='vocab-popout' data-vocab-id='864'>簡単（かんたん）</span><span class='vocab-popout' data-vocab-id='166'>でも</span>、<span class='vocab-popout' data-vocab-id='349'>僕（ぼく）</span>には<span class='gp-popout vocab-popout' data-gp-id='24' data-vocab-id='1046'>難（むずか）しい</span><span class='gp-popout' data-gp-id='78'>よ</span>。

<span class='gp-popout vocab-popout' data-gp-id='30' data-vocab-id='91'>この</span>ガソリンは<span class='gp-popout vocab-popout' data-gp-id='24' data-vocab-id='508'>安（やす）い</span>けど、<span class='vocab-popout' data-vocab-id='987'>車（くるま）</span><strong>にとって</strong>はよくないと<span class='vocab-popout' data-vocab-id='582'>思（おも）う</span>な。

人生（じんせい）<strong>にとって</strong><span class='vocab-popout' data-vocab-id='472'>大切（たいせつ）</span>なことは<span class='vocab-popout' data-vocab-id='335'>何（なに）か</span>を考（かんが）えています。

人間（にんげん）<strong>にとって</strong><span class='vocab-popout' data-vocab-id='577'>必要（ひつよう）</span>なのは、「愛（あい）<span class='vocab-popout' data-vocab-id='138'>する</span>こと」と「愛（あい）されること」だと<span class='vocab-popout' data-vocab-id='582'>思（おも）う</span>。

<span class='vocab-popout' data-vocab-id='399'>動物（どうぶつ）</span><strong>にとって</strong>、<span class='vocab-popout' data-vocab-id='400'>動物園（どうぶつえん）</span>で暮（く）らすのはかわい<span class='vocab-popout' data-vocab-id='141'>そう</span>なことなのかもしれない。

政治家（せいじか）<strong>にとって</strong><span class='gp-popout vocab-popout' data-gp-id='7' data-vocab-id='16'>いい</span>ことが、国民（こくみん）<strong>にとって</strong>も<span class='vocab-popout' data-vocab-id='22'>いつも</span><span class='gp-popout vocab-popout' data-gp-id='7' data-vocab-id='16'>いい</span>ことなわけではない。

<span class='vocab-popout' data-vocab-id='502'>子供（こども）</span><strong>にとって</strong>、<span class='vocab-popout' data-vocab-id='277'>両親（りょうしん）</span>共働（ともばたら）きというのはあまり<span class='vocab-popout' data-vocab-id='913'>良（よ）く</span>ないのかもしれません。

<span class='gp-popout vocab-popout' data-gp-id='11' data-vocab-id='149'>それ</span>は<span class='vocab-popout' data-vocab-id='324'>会社（かいしゃ）</span><strong>にとって</strong>も<span class='gp-popout vocab-popout' data-gp-id='7' data-vocab-id='16'>いい</span>アイデアですね。

The difference between にとって and として

Excellent breakdown, comparison of similar grammar points, and example sentences

日本語能力試験 JLPT N3 Grammar #12 「～にとって」「～に違いない」

<div class='writeup-body'>にとって (or に取（と）って when appearing as kanji) is a structure in Japanese that is used to convey opinions, or just generally to discuss something from a particular perspective. This expression regularly appears after names/pronouns, but may also be used with regular nouns. にとって is often translated as 'to (A)', 'for (A)', or 'concerning (A)'. However, it is used in almost exactly the same way as から見（み）て 'from the perspective of (A)'.<br>To use にとって, simply attach it to the end of a noun (or noun phrase) that you would like to express a certain viewpoint, judgment, or opinion from.<ul class='writeup-examples--holder'><li class='writeup-example'><div class='writeup-example--japanese'>タケミにとって一番（いちばん）大切（たいせつ）な人（ひと）は誰（だれ）<span class='gp-popout' data-gp-id='2'>です</span>か？</div><div class='writeup-example--english'>Takemi, who is the most important person to you?</div></li><li class='writeup-example'><div class='writeup-example--japanese'>彼（かれ）は私（わたし）にとって親（おや）<span class='gp-popout' data-gp-id='107'>みたいな</span>存在（そんざい）<span class='gp-popout' data-gp-id='2'>です</span>。</div><div class='writeup-example--english'>He is like a parent to me.</div></li><li class='writeup-example'><div class='writeup-example--japanese'><span class='gp-popout' data-gp-id='30'>この</span>石（いし）はタケル君（くん）にとって、宝物（たからもの）<span class='gp-popout' data-gp-id='2'>です</span>。</div><div class='writeup-example--english'>To Takeru, this rock is a treasure.</div></li></ul><div class='writeup-funfact'><div class='funfact-header'>Fun Fact</div>にとって comes from the verb 取（と）る 'to take'. In this way, it literally means 'to take up (A)', where (A) is the location (standpoint) being highlighted with the <span class='info-highlight' data-term='格助詞・かくじょし'>case marking particle</span> に. Broadly, にとって has two main uses, these are as follows:<br>の身（み）として - From (A)'s standpoint. (When used about people)<br>の立場（たちば）から見（み）て - When looking at it from (A). (When used about things)<ul class='writeup-examples--holder'><li class='writeup-example'><div class='writeup-example--japanese'>私（わたし）にとって一番（いちばん）大事（だいじ）な友達（ともだち）はあなた<span class='gp-popout' data-gp-id='2'>です</span>。</div><div class='writeup-example--english'>You are the most important friend to me.</div></li><li class='writeup-example'><div class='writeup-example--japanese'>私（わたし）にとって<span class='gp-popout' data-gp-id='47'>あの</span>会社（かいしゃ）は人（ひと）<span class='gp-popout' data-gp-id='21'>を</span>働（はたら）かせすぎだ<span class='gp-popout' data-gp-id='94'>と思（おも）います</span>。</div><div class='writeup-example--english'>To me, I think that company makes people work too much.</div></li></ul></div></div>

Grammar Info

にとって

to・for, concerning