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Subject matter, in general, is anything which can be content for some theory.

Subject matter may refer to:

• Patentable subject matter (or statutory subject matter), defining whether patent protection is available
• subject-matter jurisdiction, determining the kinds of claims or disputes over which a court has jurisdiction
• Subject-matter expert, an expert in a particular area
• Subject matter expert Turing test, a variation of the Turing test where a computer system attempts to replicate an expert in a given field

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