
[Latin mūtātīs mūtandīs : mūtātīs, ablative pl. past participle of mūtāre, to change + mūtandīs, ablative pl. gerundive of mūtāre.]
Lat., ‘things having been changed that have to be changed’; that is, with the necessary alterations.

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Mutatis mutandis is a Latin phrase meaning "by changing those things which need to be changed" or more simply "the necessary changes having been made".
The phrase carries the connotation that the reader should pay attention to the corresponding differences between the current statement and a previous one, although they are analogous.[clarification needed] This term is used frequently in economics, philosophy, logic, and law, to parameterize a statement with a new term, or note the application of an implied, mutually understood set of changes. The phrase is also used in the study of counter-factuals, wherein the requisite change in the factual basis of the past is made and the resulting causalities are followed.
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Both "mutatis" and "mutandis" come from the Latin verb "mūtō" (principal parts: mūtō, mūtāre, mūtāvī, mūtātum), meaning "to change."
Mūtātīs is the perfect passive participle (ablative plural neuter), literally "having been changed."
Mūtandīs is the gerundive (ablative plural neuter), which can convey the idea of necessity, hence: "things needing to be changed".
The phrase is an ablative absolute construction.
It is probably of mediaeval origin. The Oxford English Dictionary states that its first instance in British Latin is from 1272.
In the wake of the Plain English movements, some countries attempt to replace the Latin phrases existing in their legislatures with the English phrases. "Mutatis mutandis" may be replaced by "with the necessary modifications" as being used in the English translation of the German Civil Code by the German Ministry of Justice. For example:[1]
"Section 27 (Appointment of and management by the board). ...(3) The management by the board is governed by the provisions on mandate in sections 664 to 670 with the necessary modifications."
To illustrate the point [that the right to live freely and openly as a gay man was protected] with trivial stereotypical examples from British society: just as male heterosexuals are free to enjoy themselves playing rugby, drinking beer and talking about girls with their mates, so male homosexuals are to be free to enjoy themselves going to Kylie concerts, drinking exotically coloured cocktails and talking about boys with their straight female mates. Mutatis mutandis – and in many cases the adaptations would obviously be great – the same must apply to other societies.[2][3]
This Latin phrase simply means that the necessary changes in details, such as names and places, will be made but everything else will remain the same.[4]
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