Umm, as a transgender male myself I would like to say that yes, they are. However, if you look at it biologically, no, unless they are fully transitioned. Mentally, there are many studies to show that they are, in fact, the gender of their choice. Emotionally however, it really depends on the person. For instance, I have always felt that I wasn't man enough. Meaning that emotionally, I am not quite man. This is the same with many trans individuals. But if a transgender person is confident in being the gender of their choice, then they are, emotionally, that gender.