In translation, theme should be understood as the startingpoint of information flow. Furthermore, informationstructure in a legal text affect the interpretation of the legalmeaning that will result in how the theme in legal text canbe translated well.  This study aims at describing kinds oftheme and its translation both in the source text(Indonesian) and in the target text (English). It employs aqualitative-descriptive approach. The source of data is thedocument of Memorandum of Understanding (MoU)between the Government of Gunung Kidul District andInternational Relief and Development (IRD) in Indonesiaand English version. Based on the analysis, this studyindicates that the appearance of topical themes is moredominant than the appearance of textual themes is. Theshift in the target text is influenced by the appearance ofmultiple themes in the source text. Conjunction as therepresentation of textual theme in the source text is alsofound in the form of double conjunction and possiblytranslated into verb and zero translation in the target text.Besides, emphasizing is a matter that specifically supportshow the theme should be translated. Knowing and decidingthe theme will enable to emphasize the informationstructure needed in either the source text or the target text.