The article deals with the idea of changing general system how to decompose the extracts with humorous effect when carrying out the contrastive analysis of the original text and its translation. The previously used system of translation techniques based on a language structure doesn’t always have a positive effect on the results of the contrastive analysis of these texts. The author suggests using General theory of verbal humour (GTVH), created by S. Attardo semantic theory of humour (V. Raskin). The essential parameter is script opposition. The paper having one source text and two target texts as the material shows the advantages of the theory to find out differences and similarities in the system «original text/ translation», as well as i...