I found a bug, it seems like two subtitles on the same time stamp won't appear simultaneously, for example
Dialogue: 0,0:00:43.04,0:00:46.21,Default,,0000,0000,0000,,{\pos(232,437)}我々{\fscx50}　コマリ{\fscx100}隊の勝利は
Dialogue: 0,0:00:43.04,0:00:46.21,Default,,0000,0000,0000,,{\pos(252,497)}火を見るより明らかです！

the second line won't show up