guidance vs subject matter

guidance and subject matter both are nouns.

Word	Noun	Adjective	Verb	Adverb
guidance	Yes	No	No	No
subject matter	Yes	No	No	No

As nouns, subject matter is a hypernym of guidance; that is, subject matter is a word with a broader meaning than guidance:

guidance: something that provides direction or advice as to a decision or course of action
subject matter: content communicating a message; what something is about

Other hypernyms of guidance include content, message, substance.

guidance (noun)	subject matter (noun)
the act of setting and holding a course	content communicating a message; what something is about
the act of guiding or showing the way
something that provides direction or advice as to a decision or course of action