Structure
Noun + （の）+ 如何 + で（は） (1)
Noun + （の）+ 如何 + だ(2)。
(1) によって（は）
(2) である
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Formal
About 如何
いかん is a grammar structure that has evolved as an abbreviation of 如何に, an adverb meaning 'in what way'. In almost all circumstances, it can be translated directly as 'depending on', and will be followed by either the auxiliary verb だ at the end of sentences, or the conjunctive form of だ, で, when used in the middle of a sentence.
いかん will follow nouns, and may or may not be preceded by の.
Occasionally, いかん will be followed by によって. This may seem like repetition for no particular reason, but in most cases it will just strengthen the original meaning of 'depending on', and can be literally translated as 'depending on what way (A) is oriented, (B)'.
いかん itself is used in a very similar way to 次第 'upon (A)', or 'depending on (A)', and more often than not implies that the degree of (A) will be the factor that determines the overall result. Due to this, it will often be followed by subclauses that use verbs of decision making such as 決まる.
Fun Fact
いかん, like いかに, is simply another word that has the same meaning as どう 'how', and even shares the same kanji structure of 如何, 如何. It is also quite common to see the structure かどうであるによって 'depending on in what way' used as an explanation for the meaning of いかん in various dictionaries and other teaching resources. Due to this, it may be beneficial to simply consider いかん as a less common version of どう, or かどうである.
Synonyms
Examples
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入学試験の成績如何で、私の将来が決まる。
Depending on the exam results, my future will be decided.
衝突事故ならば傷の状態如何によっては入院する場合もありうる。
In the case of an accident, depending on the severity of the wound, hospitalization is also possible.
実験の結果の如何で研究資金が決まる。中止の場合もあります。
Depending on the experiment's results, funding will be decided. Cancellation is also a possibility.
ホテルのサイト：「今後の状況如何では予約の取り消しが不可避の場合もございます。その際はメールをもって告知させていただきます。」
Hotel website: 'Depending on future circumstances, we may have to cancel your reservation. In that case, we will notify you with an email.'
必要な最少参加者数の到達如何によってコース開催かどうか決定される。
Whether or not the course will be held all depends on the minimum number of required participants being reached.
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