The article is the first study of Alexandre Kojève’s “Notes on Hegel and Heidegger” in Russian. The article presents an analysis of Alexandre Kojève’s attempting to prove the mutual translatability of Hegel and Heidegger philosophy. The arguments of Kojève’s on the unity of the Hegel – Heidegger philosophy, on the issues of Hegelian and Heidegger texts, and on their complementarity are studied. Arguments on the common philosophy of Hegel – Heidegger are compared with an issue of relativism of worldviews and with origin of worldviews from the problematic beginning of philosophy and the possibility of another beginning. The author reconstructs principles of the Kojève’s approach to the conceptual translation and substantiates the anti-relativistic position of universal rationality in his conceptual translation. Key theses of Kojève’s conceptual translation are compared with the general positions of Hegelianism and with a criticism of the idea of Donald Davidson’s “conceptual scheme”.