The Lord in Respect to the Divine Human
is Called the Son of God; 
​And in Respect to the Word, the Son of Man

​From Doctrine of the New Jerusalem Concerning the Lord, 19 - 28, we learn about the Divine Human and the Son of Man:

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19. In the church, the Son of God is supposed to be the second Person of the Godhead, distinct from the Person of the Father, whence comes the belief about the Son of God born from eternity. As this belief has been universally received, and as it relates to God, no one has had any opportunity or permission to think about it from any understanding; not even as to what it is to be born from eternity; for anyone who thinks about it from the understanding must needs say to himself, This transcends my understanding; but still I say it because others say it, and I believe it because others believe it. Be it known, then, that there is no Son from eternity; but that the Lord is from eternity. When it is known what the Lord is, and what the Son, it will be possible, and not before, to think with understanding of the Triune God. [2] That the Lord's Human, conceived of Jehovah the Father, and born of the virgin Mary, is the Son of God, is plainly evident from the following passages. In Luke:

The angel Gabriel was sent from God unto a city of Galilee named Nazareth, to a virgin betrothed to a man whose name was Joseph, of the house of David; and the virgin's name was Mary. And the angel entered in to her, and said, Hail, thou that art highly favored, the Lord is with thee, blessed art thou among women. And when she saw, she was troubled at his word, and cast in her mind what manner of salutation this might be. And the angel said unto her, Fear not, Mary; for thou hast found grace with God. And behold, thou shalt conceive and bear a Son, and shalt call His name Jesus. He shall be great, and shall be called THE SON OF THE MOST HIGH. But Mary said unto the angel, How shall this be, seeing I know not a man? And the angel answered and said unto her, The Holy Spirit shall come upon thee, and the power of the Most High shall overshadow thee, Wherefore also that HOLY THING which shall be born of thee shall be called THE SON OF GOD (Luke 1:26-35). 

It is here said, "thou shalt conceive and bear a Son; He shall be great, and shall be called THE SON OF THE MOST HIGH;" and further, "that holy thing which shall be born of thee shall be called THE SON OF GOD;" from which it is evident that the Human conceived of God, and born of the virgin Mary, is what is called "the Son of God." 

[3] In Isaiah:
The Lord Himself shall give you a sign; Behold, a virgin shall conceive and bear a Son, and shall call His name GOD-WITH-US (Isaiah 7:14). 

That the Son born of the virgin, and conceived of God, is He who is called "God-with-us," thus is He who is the Son of God, is evident. That this is the case is confirmed also by Matthew 1:22-23. 

[4] In Isaiah:
Unto us a Child is born, unto us a Son is given; and the government shall be upon His shoulder; and His name shall be called Wonderful, Counselor, God, Hero, FATHER OF ETERNITY, Prince of peace (Isaiah 9:6). 

The burden is the same here; for it is said, "Unto us a Child is born, unto us a Son is given," who is not a Son from eternity, but a Son born in the world, as is also evident from the words of the prophet in the next verse, which are similar to those of the angel Gabriel to Mary in Luke 1:32, 33. 

[5] In Psalms:
I will make an announcement concerning a statute, Jehovah hath said, Thou art My Son; this day have I begotten Thee. Kiss the Son, lest He be angry, and ye perish in the way (Psalms. 2:7, 12). 

Neither here is there meant a Son from eternity, but a Son born in the world; for it is a prophecy concerning the Lord who was to come; and therefore it is called "a statute concerning which Jehovah has made an announcement" to David. "This day," is not from eternity, but is in time. 

[6] In Psalms:
I will set His hand in the sea. He shall call Me, Thou art My Father. I will make Him My Firstborn (Psalms 89:25-27). 

This whole Psalm treats of the Lord who was to come, and therefore He is meant by Him who "shall call Jehovah His Father," and who shall be the "Firstborn," thus who is the Son of God. [7] And so in other places, where He is called 

A rod out of the stem of Jesse (Isaiah 11:1);
An Offshoot of David (Jeremiah. 23:5);
The seed of the woman (Genesis 3:15);
The Only-begotten (John 1:18);
A Priest to eternity, and the Lord (Psalms. 110:4, 5).