文化部為推廣臺灣電影及文化至西語系國家，推出「臺灣電影工具箱西語版」，共收錄15部國片，其中包括萬仁執導的電影《車拚》。此部作品闡述台灣女孩陳心怡與北京年輕男子趙中之婚事談判情節，雙方家庭在提親過程中因語言及文化差異鬧出許多笑話，也因意識形態差異導致許多衝突。導演試圖以詼諧、幽默、反諷手法來隱喻並探討兩岸議題，譯者該如何跨越語言與文化的藩籬，呈現電影中雙方家庭因語言、文化及意識形態差異而產生的衝突儼然成為一大挑戰。有鑑於此，本研究旨在分析與劇中角色意識形態相關的語言及文化元素之西語字幕，探究譯者如何運用翻譯策略，讓目標語觀眾理解該文化元素與劇中角色意識形態之關聯性。根據研究結果發現，在符合時間與空間的規範下，或劇情的相關資訊能讓目標語觀眾理解該文化元素與劇中角色意識形態之關聯性的前提下，譯者傾向完整保留文化元素；反之，若時間與空間條件不允許，譯者則精簡扼要譯出文化元素之意涵；若目標語觀眾無法透過上下文情境正確推理文化元素與劇中角色意識形態之關聯性，譯者則在字幕翻譯中加上註解。由此可見，譯者傾向帶領目標語觀眾往原文文化靠攏，藉以達到文化部為推廣臺灣電影及文化至西語系國家之目的。

This article analyzes the subtitling strategies used in the translation into Span-
ish of the Taiwanese film It Takes Two to Tango (El tango es cosa de dos, 2014),
directed by Jen Wan. This is one of the fifteen films available in the Spanish edition
of the Taiwan Cinema Toolkit sponsored by Taiwan’s Ministry of Culture with the
objectives of promoting Taiwanese cinema and culture abroad, facilitating access to
information, and providing resources related to Taiwanese cinema. The humor of
the film, based in the comedy of the absurd, results from the cultural and linguistic
discrepancies that arise when a Taiwanese family, which supports Taiwan indepen-
dence, and a Chinese family, which defends the Communist ideology of a Greater
China, confront each other during negotiations for the wedding of their children.
To carry out the analysis we have considered the cultural and linguistic ele-
ments appearing in the lines spoken by the protagonists of the film, which help the
audience to derive information about the characters’ ideologies. The next step was
to analyze how the translation was carried out to check to what extent the viewers
of the target text can understand the information related to the characters and their
social and ideological environments.
According to the results obtained, in most cases the translation tries to pre-
serve the local color by using different translation strategies without sacrificing
the cultural elements of the Taiwanese and Chinese cultures when there is enough
information in the scenes, with the objective of allowing the target audience to in-
fer the meaning of the cultural referents. On the other hand, where there is a lack of time or space, or a lack of mechanisms to carry out ostensive-inferential com-
munication, the translation tries to partially maintain the cultural references or to
maintain them with an explanation. After analyzing the subtitling of this film, we
can conclude that the translation tries to bridge the cultural distance between the
target Hispanic audience and the original Taiwanese and Chinese cultures por-
trayed in the film.