在商法条文翻译中，宾语从句的翻译往往比较简单，直接遵照原文直译即可。而在商法条文翻译中，定语从句的翻译往往是个难点。一般而言，译者处理定于从句翻译可以有两种方式：一是将定语从句放于修饰词之前译出，二是将他从主句中剥离出来单独译出。下面我们以两段话为例：

“Subject to the approval of the Examination and Approval Authority, if at any time Applicable Laws or the policies of the relevant government authorities permit a foreign investor to hold an equity interest greater than that currently held by Party B in the Company in the [describe industry sector] industry, undertaking equivalent or similar business to that of the Company, Party B shall have the option (but not the obligation), by notice to Party A given at any time, to increase its percentage interest in the registered capital of the Company to a percentage specified by Party B, which shall be any percentage up to and including the maximum permissible under Applicable Laws of the PRC or policies of the government authorities at the time of exercise (the “Party B Equity Step-up Option”).”

其中定于从句“which shall be any percentage up to and including the maximum permissible under Applicable Laws of the PRC or policies of the government authorities at the time of exercise”修饰“percentage”。此处翻译可考虑将从句前置，译为“该增加的份额可为当时中国相关法律或政府部门政策允许的最高限额之内的任何份额（包括最高限额）.”

“Party B [on the basis of a State-owned asset valuation of the interest in the registered capital of the Company held by Party A by the Independent Appraiser (adjusted to the extent permitted under Applicable Laws as [agreed by the Parties] [determined by Party B in its absolute discretion]) and record filed with SASAC or the relevant Finance Authorities (as appropriate) and which is, in form and sub-stance, acceptable to Party B.]”

该段中共有5个定于从句:“adjusted to the extent permitted under applicable Laws”, “as agreed by the par-ties”, “determined by Party B in its absolute discretion”,修饰“State-owned asset valuation”而“held by Party A” “which is, in form and substance, acceptable to Party B”修饰“the internet in the registered capital of the Company”.此处若将从句剥离出来单独翻译更为贴切，故上文可以译为“乙方[根据独立评估师对甲方持有的注册资本份额进行的国有资产价值评估结果（[由双方一致同意][由乙方单方决定]在相关法律允许的范围内进行调整），并以乙方认可的形式和内容到国资委或相关财政部门（以适用者为准）备案。”适当地剥离从句可以更好地处理中英文互译问题，并且避免出现冗长晦涩的中文翻译。