C-To-V Incorporation and subject raising across cp-boundary

The Subject Raising (SR) in Japanese is an A-movement across a CPboundary. It remains unclear why such a movement is possible without violating the Phase Impenetrability Condition. To answer this question, it is proposed in this article that the head of the embedded CP in the SR construction undergoes incorporation to the selecting V. It is argued that this proposal not only solves the above mentioned problem but also account for (i) the otherwise systematic locality effects on A-movement in Japanese, (ii) the otherwise unexplained behavior of the indeterminate pronoun in the embedded subject position, and (iii) the fact that the embedded clause cannot have a temporal reference independent of the matrix clause.