This paper attempts to analyze embedded instances of the Japanese explanatory construction with no-da and of the politeness marker mas as well as main clause phenomena in general under the CP recursion hypothesis. These constructions are possible with attitude predicates and the attitude holder makes some emphasis on them. Attitude predicates allow embedded inversion in Irish English, cooccurrence of overt C and wh-phrase in Spanish, and the analogous cooccurrence of quotative and interrogative Cs in Japanese, which strongly supports the existence of CP recursion with a higher unselective C.