法律翻譯不僅僅是語際轉換工作，它同時涉及不同法律制度之下的法律概念所產生的結構性差異，故而同時也是一種法律轉換的工作。因此，法律翻譯所要求的標準是「雙重功能對等J'包括語言傳達功能之對等以及法律效果之對等。在實務上，專門術語的對等是基本的要求。準確翻譯每一個專門術語是使譯文得以發生預期的法律效果的必要條件。譯者如能在翻譯過程中就原詞和譯入詞的構成特性逐一作概念分析及對等性比較將可提高其譯入語的準確度。

Legal translation is a double operation consisting of both legal and interlingual transfer， with the legal aspect constituting the principal part of the work. Regardless of the type of text involved， all legal translators must deal with the problem of terminological incongruency under conflicting legal systems. Translation of English legal terms of art into equivalent Chinese has been proved to be especially challenging not only because of language differences but also because of the fundamental differences in legal concepts and principles between the Anglo-American system and the civil law system prevailing in Taiwan， Republic of China， which is modeled after German and Japanese laws. This paper aims at introducing the theory of "dual functional equivalence，\" which calls for both effective linguistic transfer of the communicative function of the source text and the nearest equivalent transfer of the legal effects of the source document. The writer also recommends solutions on how to tackle the problems involved in terminological translation through the process of conceptual analysis and equivalence comparison by taking into consideration the essential characteristics of the source term vis-a-vis a potential Chinese target term.