The article presents the theoretical basics of the transpositional grammar of the Russian language (as the special areas of the functional grammar), which serves as a mechanism for describing the subject of the transposition of the linguistic units from one class (or interclass semantic-syntactic category) to another (or others). The relation to the transposition of the grammar and vocabulary (word-formation) was displayed; a typology of the transpositional processes in grammatical structure of the Russian language was submitted, and above all, in the parts of the speech and inter part-of-speech classes, grammatical categories and lexical-grammatical classes; general and specific objectives of the study types of transposition of the linguistic units were defined; the fragments of the description of the transition and syncretism of the language units were offered using the technique of opposition analysis and indexation. The results can be used in the development of the theory of the transpositional grammar of the Russian language.