The translation unit has been regarded as an elusive notion in linguistics. The literature shows that there seems to be little agreement regarding, in particular, their identification and size. This study attempts to rethink these two central issues of translation units with the help of a parallel corpus: the ARC (the Alignment of Reuters Corpora), an English-Japanese newswire corpus. The main achievements of this study are: the identification of five variables associated with translation unit size; the establishment of an unbiased, reproducible identification method; and, the demonstration that translation pairs (i.e. translation units and their equivalents) are ideal for contrastive analysis. The identification method, ‘the one-equivalent...