{"id":6944,"date":"2026-08-11T15:15:32","date_gmt":"2026-08-11T15:15:32","guid":{"rendered":"https:\/\/unilaw.vn\/jp\/?p=6944"},"modified":"2026-08-10T13:40:42","modified_gmt":"2026-08-10T13:40:42","slug":"corporate-gift-tax-vietnam","status":"publish","type":"post","link":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html","title":{"rendered":"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9"},"content":{"rendered":"<p>&nbsp;<\/p>\n<hr \/>\n<h1>\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9<\/h1>\n<p>\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3044\u3066\u3001\u500b\u4eba\u307e\u305f\u306f\u4ed6\u7d44\u7e54\u304b\u3089\u300c\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u300d\u3092\u884c\u3046\u884c\u70ba\u306f\u3001\u5358\u306a\u308b\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f01\u696d\u306e\u8cc7\u672c\u69cb\u6210\u3001\u8cc7\u7523\u7ba1\u7406\u3001\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u6cd5\u7684\u884c\u70ba\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u304a\u3088\u3073\u7a0e\u6cd5\u306f\u3001\u8d08\u4e0e\u306e\u6709\u52b9\u6027\u3001\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u6642\u671f\u3001\u305d\u3057\u3066\u53d7\u8d08\u5074\u3067\u3042\u308b\u6cd5\u4eba\u304c\u8ca0\u62c5\u3059\u3079\u304d\u7a0e\u91d1\u306b\u3064\u3044\u3066\u53b3\u683c\u306a\u898f\u5b9a\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u306e\u5c02\u9580\u7684\u77e5\u898b\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u304c\u8cc7\u7523\u3092\u7121\u511f\u3067\u53d7\u3051\u53d6\u308b\u969b\u306e\u6cd5\u7406\u3068\u5b9f\u52d9\u4e0a\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u5fb9\u5e95\u7684\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n<h2>1. \u30d9\u30c8\u30ca\u30e0\u6c11\u6cd5\u306b\u304a\u3051\u308b\u8d08\u4e0e\u5951\u7d04\u306e\u57fa\u672c\u539f\u5247<\/h2>\n<p>\u300c\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u300d\u306e\u6cd5\u7684\u57fa\u790e\u306f\u30012015\u5e74\u6c11\u6cd5\uff08Law No. 91\/2015\/QH13\uff09\u306b\u3042\u308a\u307e\u3059\u3002\u540c\u6cd5\u7b2c457\u6761\u306b\u304a\u3044\u3066\u3001\u8d08\u4e0e\u5951\u7d04\u306f\u8d08\u4e0e\u8005\u304c\u81ea\u5df1\u306e\u8ca1\u7523\u3092\u53d7\u8d08\u8005\u306b\u5f15\u304d\u6e21\u3057\u3001\u6240\u6709\u6a29\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3001\u53d7\u8d08\u8005\u304c\u3053\u308c\u3092\u53d7\u3051\u5165\u308c\u308b\u65e8\u306e\u5408\u610f\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u3092\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u3001\u6cd5\u4eba\u304c\u305d\u306e\u8d08\u4e0e\u3092\u53d7\u8afe\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u3092\u9069\u6cd5\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1.1 \u52d5\u7523\u306e\u8d08\u4e0e<\/h3>\n<p>\u6c11\u6cd5\u7b2c458\u6761\u306b\u57fa\u3065\u304d\u3001\u73fe\u91d1\u3084\u8eca\u4e21\u306a\u3069\u306e\u52d5\u7523\u306e\u8d08\u4e0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u53d7\u8d08\u8005\u304c\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u70b9\u3067\u52b9\u529b\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u5f8b\u3067\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u8cc7\u7523\uff08\u8eca\u4e21\u3001\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u9332\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u52b9\u529b\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<h3>1.2 \u4e0d\u52d5\u7523\u306e\u8d08\u4e0e<\/h3>\n<p>\u6cd5\u4eba\u304c\u571f\u5730\u4f7f\u7528\u6a29\u3084\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u6c11\u6cd5\u7b2c459\u6761\u306b\u3088\u308a\u3001\u5951\u7d04\u306f\u66f8\u9762\u3067\u4f5c\u6210\u3055\u308c\u3001\u516c\u8a3c\u307e\u305f\u306f\u8a8d\u8a3c\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u5951\u7d04\u306f\u3001\u6a29\u9650\u306e\u3042\u308b\u56fd\u5bb6\u6a5f\u95a2\u3078\u306e\u767b\u9332\uff08\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\uff09\u304c\u884c\u308f\u308c\u305f\u6642\u70b9\u3067\u521d\u3081\u3066\u6cd5\u7684\u52b9\u529b\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5b9f\u52d9\u4e0a\u3001\u767b\u9332\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u5951\u7d04\u66f8\u304c\u5b58\u5728\u3057\u3066\u3082\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u6a29\u5229\u3092\u5bfe\u6297\u3067\u304d\u305a\u3001\u7d1b\u4e89\u306e\u706b\u7a2e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1.3 \u6761\u4ef6\u4ed8\u304d\u8d08\u4e0e\u306e\u6cd5\u7406<\/h3>\n<p>\u6c11\u6cd5\u7b2c462\u6761\u306f\u3001\u8d08\u4e0e\u8005\u304c\u53d7\u8d08\u8005\u306b\u5bfe\u3057\u3001\u8d08\u4e0e\u306e\u524d\u307e\u305f\u306f\u5f8c\u306b\u7279\u5b9a\u306e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u300c\u6761\u4ef6\u4ed8\u304d\u8d08\u4e0e\u300d\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u304c\u7279\u5b9a\u306e\u793e\u4f1a\u8ca2\u732e\u4e8b\u696d\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u8cc7\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u6761\u4ef6\u306b\u53cd\u3057\u305f\u5834\u5408\u3001\u8d08\u4e0e\u8005\u306f\u8ca1\u7523\u306e\u8fd4\u9084\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002<\/p>\n<h2>2. \u4f01\u696d\u6cd5\u306b\u304a\u3051\u308b\u53d7\u8d08\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044<\/h2>\n<p>\u6cd5\u4eba\u304c\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306f\u3001\u4f01\u696d\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u9069\u5207\u306b\u51e6\u7406\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u30022020\u5e74\u4f01\u696d\u6cd5\uff08Law No. 59\/2020\/QH14\uff09\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u7279\u306b\u4ee5\u4e0b\u306e\u70b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>2.1 \u6240\u6709\u6a29\u306e\u6cd5\u4eba\u3078\u306e\u5e30\u5c5e<\/h3>\n<p>\u4f01\u696d\u6cd5\u7b2c36\u6761\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u3068\u3057\u3066\u51fa\u8cc7\u3055\u308c\u305f\u8cc7\u7523\u3001\u307e\u305f\u306f\u6cd5\u4eba\u304c\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3055\u305b\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u306e\u30e1\u30f3\u30d0\u30fc\u3084\u682a\u4e3b\u304c\u500b\u4eba\u7684\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u6cd5\u4eba\u306e\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u6cd5\u7684\u306b\u300c\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u300d\u304c\u6210\u7acb\u3057\u305f\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002\u78ba\u5b9f\u306b\u6cd5\u4eba\u306e\u6240\u6709\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u5207\u306a\u516c\u8a3c\u304a\u3088\u3073\u767b\u8a18\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>2.2 \u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9<\/h3>\n<p>\u6cd5\u4eba\u304c\u591a\u984d\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u8cc7\u7523\u69cb\u6210\u306b\u5909\u5316\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u3001\u5b9a\u6b3e\u306b\u57fa\u3065\u304d\u3001\u793e\u54e1\u7dcf\u4f1a\u307e\u305f\u306f\u53d6\u7de0\u5f79\u4f1a\u306b\u3088\u308b\u53d7\u8afe\u306e\u6c7a\u8b70\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u9069\u5207\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u53d7\u8afe\u3055\u308c\u305f\u8d08\u4e0e\u306f\u3001\u5f8c\u306b\u4ed6\u306e\u682a\u4e3b\u3084\u50b5\u6a29\u8005\u304b\u3089\u305d\u306e\u6709\u52b9\u6027\u3092\u4e89\u308f\u308c\u308b\u30ea\u30b9\u30af\u3092\u5b55\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<h2>3. \u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\uff1a\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u305d\u306e\u4ed6\u306e\u7fa9\u52d9<\/h2>\n<p>\u8d08\u4e0e\u306b\u3088\u3063\u3066\u6cd5\u4eba\u304c\u5f97\u305f\u8cc7\u7523\u306f\u3001\u306b\u304a\u3044\u3066\u6700\u3082\u614e\u91cd\u306a\u691c\u8a0e\u3092\u8981\u3059\u308b\u9805\u76ee\u306e\u4e00\u3064\u3067\u3059\u3002\u8d08\u4e0e\u306b\u3088\u308b\u5229\u76ca\u306f\u3001\u6cd5\u4eba\u306b\u3068\u3063\u3066\u300c\u305d\u306e\u4ed6\u306e\u6240\u5f97\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>3.1 \u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09<\/h3>\n<p>\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u304c\u7121\u511f\u3067\u53d7\u3051\u53d6\u3063\u305f\u91d1\u92ad\u3001\u4e0d\u52d5\u7523\u3001\u52d5\u7523\u3001\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u7684\u4fa1\u5024\u306f\u3001\u53d7\u8d08\u3057\u305f\u4f1a\u8a08\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u901a\u5e38\u3001\u8d08\u4e0e\u8cc7\u7523\u306e\u6642\u4fa1\uff08\u5e02\u5834\u4fa1\u683c\uff09\u306b\u57fa\u3065\u304d\u6240\u5f97\u984d\u304c\u8a08\u7b97\u3055\u308c\u3001\u6a19\u6e96\u7a0e\u738720%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u4e0d\u5f53\u306b\u4f4e\u304f\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3001\u306e\u8996\u70b9\u304b\u3089\u6975\u3081\u3066\u9ad8\u3044\u30ea\u30b9\u30af\u3092\u4f34\u3044\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>3.2 \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/h3>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u7121\u511f\u306e\u8d08\u4e0e\u306f\u58f2\u8cb7\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u53d7\u8d08\u5074\u304cVAT\u3092\u652f\u6255\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8d08\u4e0e\u8005\u304c\u6cd5\u4eba\u306e\u5834\u5408\u3001\u8d08\u4e0e\u8005\u5074\u3067VAT\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u65b0\u306e2024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\uff08Law No. 48\/2024\/QH15\uff09\u306e\u898f\u5b9a\u3092\u9075\u5b88\u3057\u3001\u9069\u5207\u306a\u8a3c\u6191\u3092\u63c3\u3048\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h3>3.3 \u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u6e90\u6cc9\u5fb4\u53ce<\/h3>\n<p>\u500b\u4eba\u304c\u6cd5\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u3068\u306f\u9006\u306b\u3001\u500b\u4eba\u304c\u6cd5\u4eba\u306b\u5bfe\u3057\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u500b\u4eba\u306b\u306f\u8ab2\u7a0e\u6240\u5f97\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u6cd5\u4eba\u304c\u500b\u4eba\u304b\u3089\u7279\u5b9a\u306e\u8cc7\u7523\uff08\u4e0d\u52d5\u7523\u3001\u8a3c\u5238\u306a\u3069\uff09\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u3001\u767b\u9332\u7a0e\uff08\u767b\u9332\u514d\u8a31\u7a0e\uff09\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u6cd5\u4eba\u306b\u751f\u3058\u307e\u3059\u3002<\/p>\n<h2>4. \u88c1\u5224\u4f8b\u3068\u6848\u4ee4\uff08\u5224\u4f8b\uff09\u306b\u898b\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u5206\u6790<\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u306e\u88c1\u5224\u6240\u304c\u300c\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u300d\u3084\u985e\u4f3c\u306e\u8cc7\u7523\u79fb\u8ee2\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u5224\u65ad\u3092\u4e0b\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u3001\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>4.1 \u6848\u4ee4\uff08\u6848\u4ee4\uff09\u7b2c03\/2016\/AL\u306e\u9069\u7528\u53ef\u80fd\u6027<\/h3>\n<p>\u6848\u4ee4\u7b2c03\/2016\/AL\u306f\u3001\u571f\u5730\u4f7f\u7528\u6a29\u306e\u8d08\u4e0e\u624b\u7d9a\u304d\u304c\u5f62\u5f0f\u7684\u306b\u4e0d\u5b8c\u5168\u3067\u3042\u3063\u3066\u3082\u3001\u53d7\u8d08\u8005\u304c\u9577\u671f\u9593\u5b89\u5b9a\u3057\u3066\u4f7f\u7528\u3057\u3001\u8d08\u4e0e\u8005\u304c\u7570\u8b70\u3092\u5531\u3048\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u306e\u4e8b\u5b9f\u3092\u8a8d\u3081\u308b\u4f59\u5730\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u6cd5\u4eba\u5b9f\u52d9\u306b\u5f53\u3066\u306f\u3081\u308b\u306a\u3089\u3070\u3001\u5275\u696d\u8005\u304c\u4f1a\u793e\u306b\u5bfe\u3057\u500b\u4eba\u7684\u306a\u571f\u5730\u3092\u300c\u8d08\u4e0e\u300d\u3057\u3001\u4f1a\u793e\u304c\u305d\u306e\u4e0a\u306b\u5de5\u5834\u3092\u5efa\u8a2d\u3057\u3066\u9577\u5e74\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f62\u5f0f\u7684\u306a\u767b\u8a18\u304c\u9045\u308c\u3066\u3044\u3066\u3082\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u6cd5\u4eba\u306e\u6240\u6709\u6a29\u3092\u4e3b\u5f35\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u57fa\u672c\u7684\u306b\u306f\u4f01\u696d\u6cd5\u7b2c36\u6761\u306e\u898f\u5b9a\u304c\u512a\u5148\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u65e9\u671f\u306e\u767b\u8a18\u79fb\u8ee2\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>4.2 \u50b5\u52d9\u9003\u308c\u3092\u76ee\u7684\u3068\u3057\u305f\u8d08\u4e0e\u306e\u5426\u8a8d<\/h3>\n<p>\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\uff08\u5224\u6c7a\u756a\u53f7 217\/2025\/DS-PT \u306a\u3069\uff09\u3067\u306f\u3001\u57f7\u884c\u529b\u306e\u3042\u308b\u5224\u6c7a\u304c\u51fa\u305f\u5f8c\u306b\u3001\u50b5\u52d9\u8005\u304c\u8cc7\u7523\u3092\u95a2\u9023\u3059\u308b\u6cd5\u4eba\u3084\u89aa\u65cf\u306b\u8d08\u4e0e\u3057\u3066\u300c\u8ca1\u7523\u96a0\u3057\u300d\u3092\u8a66\u307f\u305f\u5834\u5408\u3001\u305d\u306e\u8d08\u4e0e\u306f\u6c11\u6cd5\u7b2c124\u6761\u306e\u300c\u865a\u507d\u306e\u53d6\u5f15\u300d\u307e\u305f\u306f\u50b5\u6a29\u8005\u306e\u5229\u76ca\u3092\u5bb3\u3059\u308b\u884c\u70ba\u3068\u3057\u3066\u53d6\u308a\u6d88\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u304c\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u969b\u306b\u306f\u3001\u8d08\u4e0e\u8005\u304c\u7834\u7523\u72b6\u614b\u306b\u306a\u3044\u304b\u3001\u3042\u308b\u3044\u306f\u5f37\u5236\u57f7\u884c\u3092\u514d\u308c\u308b\u610f\u56f3\u304c\u306a\u3044\u304b\u3092\u7cbe\u67fb\u3059\u308b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>4.3 \u8a3c\u6191\u4e0d\u5099\u306b\u3088\u308b\u7121\u52b9\u5224\u6c7a\uff08\u5224\u6c7a\u756a\u53f7 401\/2021\/DS-PT\uff09<\/h3>\n<p>\u8d08\u4e0e\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u516c\u8a3c\u624b\u7d9a\u304d\u306b\u7455\u75b5\u304c\u3042\u3063\u305f\u308a\u3001\u8d08\u4e0e\u5f53\u4e8b\u8005\u306e\u610f\u601d\u80fd\u529b\uff08\u8a8d\u77e5\u75c7\u306a\u3069\uff09\u304c\u7591\u308f\u308c\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u88c1\u5224\u6240\u306f\u4e00\u8cab\u3057\u3066\u8d08\u4e0e\u3092\u7121\u52b9\u3068\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u304c\u9ad8\u9f62\u306e\u5275\u696d\u8005\u304b\u3089\u8cc7\u7523\u3092\u8b72\u308a\u53d7\u3051\u308b\u5834\u5408\u3001\u533b\u5e2b\u306e\u8a3a\u65ad\u66f8\u3084\u72ec\u7acb\u3057\u305f\u8a3c\u4eba\u3092\u7acb\u3066\u308b\u306a\u3069\u306e\u614e\u91cd\u306a\u624b\u7d9a\u304d\u304c\u3001\u5c06\u6765\u306e\u907a\u7523\u7d1b\u4e89\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h2>5. \u4e0d\u52d5\u7523\u304a\u3088\u3073\u571f\u5730\u4f7f\u7528\u6a29\u53d7\u8d08\u306e\u7279\u5247<\/h2>\n<p>\u306e\u89b3\u70b9\u304b\u3089\u3001\u6cd5\u4eba\u304c\u571f\u5730\u3092\u53d7\u3051\u53d6\u308b\u969b\u306b\u306f\u30012024\u5e74\u571f\u5730\u6cd5\uff08Law No. 31\/2024\/QH15\uff09\u306e\u5236\u9650\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>5.1 \u571f\u5730\u306e\u53d7\u8d08\u8cc7\u683c<\/h3>\n<p>\u3059\u3079\u3066\u306e\u6cd5\u4eba\u304c\u3042\u3089\u3086\u308b\u571f\u5730\u3092\u8d08\u4e0e\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\uff08\u7d44\u7e54\uff09\u304c\u8fb2\u696d\u7528\u5730\u3092\u76f4\u63a5\u8d08\u4e0e\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u5236\u9650\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u571f\u5730\u6cd5\u7b2c185\u6761\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u571f\u5730\u4f7f\u7528\u6a29\u3092\u7b2c\u4e09\u8005\u306b\u518d\u8d08\u4e0e\u3067\u304d\u308b\u306e\u306f\u3001\u305d\u306e\u571f\u5730\u304c\u300c\u8cc3\u8cb8\u501f\u300d\u3067\u306f\u306a\u304f\u300c\u5272\u5f53\uff08\u571f\u5730\u4f7f\u7528\u6599\u306e\u652f\u6255\u3044\uff09\u300d\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u5b9a\u3055\u308c\u308b\u306a\u3069\u3001\u6a29\u5229\u306e\u6027\u8cea\u306b\u3088\u308b\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>5.2 \u6240\u6709 \u6a29 \u79fb\u8ee2 \u767b\u8a18\u306e\u624b\u7d9a\u304d<\/h3>\n<p>\u4e0d\u52d5\u7523\u306e\u53d7\u8d08\u306f\u3001\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3068\u516c\u8a3c\u4eba\u5f79\u5834\u3067\u306e\u516c\u8a3c\u3002<\/li>\n<li>\u7a0e\u52d9\u7f72\u3067\u306e\u767b\u9332\u7a0e\u304a\u3088\u3073\u6240\u5f97\u7a0e\uff08\u767a\u751f\u3059\u308b\u5834\u5408\uff09\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3002<\/li>\n<li>\u571f\u5730\u767b\u9332\u5c40\uff08\u571f\u5730\u767b\u8a18\u6240\uff09\u3067\u306e\u3002<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u3001\u6cd5\u4eba\u540d\u7fa9\u306e\u300c\u571f\u5730\u4f7f\u7528\u6a29\u30fb\u4f4f\u5b85\u6240\u6709\u6a29\u304a\u3088\u3073\u305d\u306e\u4ed6\u571f\u5730\u306b\u4ed8\u968f\u3059\u308b\u8cc7\u7523\u306e\u6a29\u5229\u8a3c\u660e\u66f8\uff08\u30ec\u30c3\u30c9\u30d6\u30c3\u30af\uff09\u300d\u304c\u767a\u884c\u3055\u308c\u3066\u521d\u3081\u3066\u3001\u6cd5\u7684\u306a\u5bfe\u6297\u8981\u4ef6\u304c\u5099\u308f\u308a\u307e\u3059\u3002<\/p>\n<h2>6. \u5b9f\u52d9\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\uff1a\u5b89\u5168\u306a\u53d7\u8d08\u306e\u305f\u3081\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u300c\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u300d\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u4e88\u671f\u305b\u306c\u7a0e\u52d9\u8ffd\u5fb4\u3084\u6cd5\u7684\u7d1b\u4e89\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3046\u3079\u304d\u3067\u3059\u3002<\/p>\n<h3>6.1 \u5408\u7406\u7684\u306a\u6642\u4fa1\u8a55\u4fa1<\/h3>\n<p>\u8d08\u4e0e\u8cc7\u7523\u306e\u4fa1\u5024\u306f\u3001\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u8aa0\u5b9f\u306b\u8a55\u4fa1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e0d\u5f53\u306b\u4f4e\u3044\u4fa1\u683c\u3067\u306e\u8a55\u4fa1\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u6240\u5f97\u306e\u518d\u8a08\u7b97\uff08\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff09\u3092\u62db\u304d\u307e\u3059\u3002\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5916\u90e8\u306e\u9451\u5b9a\u8a55\u4fa1\u6a5f\u95a2\u306b\u3088\u308b\u8a55\u4fa1\u30ec\u30dd\u30fc\u30c8\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>6.2 \u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u306e\u30c1\u30a7\u30c3\u30af<\/h3>\n<p>\u6cd5\u4eba\u306e\u5f79\u54e1\u3084\u652f\u914d\u682a\u4e3b\u304c\u3001\u305d\u306e\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8cc7\u7523\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u6cd5\u4e0a\u306e\u300c\u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u300d\u306b\u8a72\u5f53\u3057\u3001\u793e\u54e1\u7dcf\u4f1a\u7b49\u306e\u7279\u5225\u306a\u627f\u8a8d\u6c7a\u8b70\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u3092\u6b20\u304f\u3068\u3001\u5f8c\u306b\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u682a\u4e3b\u304b\u3089\u4ee3\u8868\u8a34\u8a1f\u3092\u63d0\u8d77\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>6.3 \u8a3c\u6191\u66f8\u985e\u306e\u5b8c\u5168\u306a\u4fdd\u7ba1<\/h3>\n<p>\u6cd5\u4eba\u304c\u53d7\u8d08\u3057\u305f\u8cc7\u7523\u306b\u95a2\u3057\u3066\u3001\u5c06\u6765\u306e\u7a0e\u52d9\u8abf\u67fb\u3084\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6b63\u5f53\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6c38\u4e45\u4fdd\u5b58\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li>\u516c\u8a3c\u6e08\u307f\u306e\u8d08\u4e0e\u5951\u7d04\u66f8\u3002<\/li>\n<li>\u6cd5\u4eba\u306e\u53d7\u8afe\u6c7a\u8b70\u9332\uff08\u8b70\u4e8b\u9332\uff09\u3002<\/li>\n<li>\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u767b\u8a18\u8a3c\u660e\u66f8\u3002<\/li>\n<li>\u8d08\u4e0e\u8cc7\u7523\u306e\u5f15\u304d\u6e21\u3057\u30fb\u53d7\u3051\u53d6\u308a\u306b\u95a2\u3059\u308b\u78ba\u8a8d\u66f8\uff08\u73fe\u5834\u5199\u771f\u3084\u30ea\u30b9\u30c8\u3092\u542b\u3080\uff09\u3002<\/li>\n<\/ul>\n<h2>\u7d50\u8ad6<\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306f\u3001\u4f01\u696d\u306e\u8cc7\u7523\u3092\u5897\u5f37\u3059\u308b\u6709\u76ca\u306a\u624b\u6bb5\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u571f\u5730\u6cd5\u3001\u305d\u3057\u3066\u7a0e\u6cd5\u304c\u91cd\u5c64\u7684\u306b\u7d61\u307f\u5408\u3046\u8907\u96d1\u306a\u9818\u57df\u3067\u3059\u3002\u7279\u306b2024\u5e74\u304b\u30892025\u5e74\u306b\u304b\u3051\u3066\u65bd\u884c\u3055\u308c\u308b\u5927\u898f\u6a21\u306a\u6cd5\u6539\u6b63\uff08\u65b0\u571f\u5730\u6cd5\u3001\u65b0VAT\u6cd5\u306a\u3069\uff09\u306b\u3088\u308a\u3001\u624b\u7d9a\u304d\u306e\u53b3\u683c\u5316\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u4e0d\u5b8c\u5168\u306a\u6cd5\u7684\u624b\u7d9a\u304d\u306f\u3001\u5c06\u6765\u7684\u306b\u591a\u984d\u306e\u640d\u5931\u3084\u6a29\u5229\u306e\u55aa\u5931\u3092\u62db\u304d\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u6cd5\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u9075\u5b88\u306f\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002\u306b\u3088\u308b\u9ad8\u5ea6\u306a\u3092\u6d3b\u7528\u3057\u3001\u5404\u6bb5\u968e\u3067\u306e\u6cd5\u7684\u30c1\u30a7\u30c3\u30af\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u6301\u7d9a\u7684\u306a\u4e8b\u696d\u6210\u529f\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002\u9069\u6cd5\u306a\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308b\u8cc7\u7523\u53d7\u8d08\u306f\u3001\u4f01\u696d\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u5065\u5168\u306a\u767a\u5c55\u306e\u57fa\u76e4\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9 \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3044\u3066\u3001\u500b\u4eba\u307e\u305f\u306f\u4ed6\u7d44\u7e54\u304b\u3089\u300c\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u300d\u3092\u884c\u3046\u884c\u70ba\u306f\u3001\u5358\u306a\u308b\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f01\u696d\u306e\u8cc7\u672c\u69cb\u6210\u3001\u8cc7\u7523\u7ba1\u7406\u3001\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u6cd5\u7684\u884c\u70ba\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u304a\u3088\u3073\u2026<\/p>\n","protected":false},"author":1,"featured_media":7207,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-6944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-11"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9<\/title>\n<meta name=\"description\" content=\"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3092\u6cd5\u5f8b\u5c02\u9580\u5bb6\u304c\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u571f\u5730\u6cd5\u306b\u57fa\u3065\u3044\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u624b\u7d9a\u304d\u3084\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3001\u3055\u3089\u306b\u306f\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\u3084\u6848\u4ee4\u3092\u7528\u3044\u305f\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u56de\u907f\u7b56\u3092\u30012000\u5b57\u4ee5\u4e0a\u306e\u6df1\u6398\u308a\u89e3\u8aac\u3067\u63d0\u4f9b\u3057\u307e\u3059\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9\" \/>\n<meta property=\"og:description\" content=\"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3092\u6cd5\u5f8b\u5c02\u9580\u5bb6\u304c\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u571f\u5730\u6cd5\u306b\u57fa\u3065\u3044\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u624b\u7d9a\u304d\u3084\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3001\u3055\u3089\u306b\u306f\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\u3084\u6848\u4ee4\u3092\u7528\u3044\u305f\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u56de\u907f\u7b56\u3092\u30012000\u5b57\u4ee5\u4e0a\u306e\u6df1\u6398\u308a\u89e3\u8aac\u3067\u63d0\u4f9b\u3057\u307e\u3059\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html\" \/>\n<meta property=\"og:site_name\" content=\"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-11T15:15:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg\" \/><meta property=\"og:image\" content=\"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1250\" \/>\n\t<meta property=\"og:image:height\" content=\"679\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin_jp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin_jp\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html\"},\"author\":{\"name\":\"admin_jp\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#\\\/schema\\\/person\\\/2288a78922d93eb1c63ad1fdee40b8b4\"},\"headline\":\"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9\",\"datePublished\":\"2026-08-11T15:15:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html\"},\"wordCount\":23,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i2.wp.com\\\/blogger.googleusercontent.com\\\/img\\\/b\\\/R29vZ2xl\\\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\\\/s1250\\\/img000714.jpg?w=1250&resize=1250,679&ssl=1\",\"articleSection\":[\"\u7a0e\u6cd5\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html\",\"url\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html\",\"name\":\"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i2.wp.com\\\/blogger.googleusercontent.com\\\/img\\\/b\\\/R29vZ2xl\\\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\\\/s1250\\\/img000714.jpg?w=1250&resize=1250,679&ssl=1\",\"datePublished\":\"2026-08-11T15:15:32+00:00\",\"description\":\"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3092\u6cd5\u5f8b\u5c02\u9580\u5bb6\u304c\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u571f\u5730\u6cd5\u306b\u57fa\u3065\u3044\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u624b\u7d9a\u304d\u3084\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3001\u3055\u3089\u306b\u306f\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\u3084\u6848\u4ee4\u3092\u7528\u3044\u305f\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u56de\u907f\u7b56\u3092\u30012000\u5b57\u4ee5\u4e0a\u306e\u6df1\u6398\u308a\u89e3\u8aac\u3067\u63d0\u4f9b\u3057\u307e\u3059\u3002\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#primaryimage\",\"url\":\"https:\\\/\\\/i2.wp.com\\\/blogger.googleusercontent.com\\\/img\\\/b\\\/R29vZ2xl\\\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\\\/s1250\\\/img000714.jpg?w=1250&resize=1250,679&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i2.wp.com\\\/blogger.googleusercontent.com\\\/img\\\/b\\\/R29vZ2xl\\\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\\\/s1250\\\/img000714.jpg?w=1250&resize=1250,679&ssl=1\",\"width\":\"1250\",\"height\":\"679\",\"caption\":\"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/corporate-gift-tax-vietnam.html#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#website\",\"url\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/\",\"name\":\"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09\",\"description\":\"\u8a34\u8a1f\u53ca\u3073\u6cd5\u5f8b\u76f8\u8ac7\u3092\u5c02\u9580\u3068\u3059\u308b\u5f01\u8b77\u58eb\",\"publisher\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#organization\",\"name\":\"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09\",\"url\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/cropped-unilaw-logo-highres_1.png\",\"contentUrl\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/cropped-unilaw-logo-highres_1.png\",\"width\":240,\"height\":48,\"caption\":\"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09\"},\"image\":{\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/#\\\/schema\\\/person\\\/2288a78922d93eb1c63ad1fdee40b8b4\",\"name\":\"admin_jp\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aabf8b43aa4925f088c64b9ead5c350e73d76c429b4a9fa5b55a718f468489f5?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aabf8b43aa4925f088c64b9ead5c350e73d76c429b4a9fa5b55a718f468489f5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aabf8b43aa4925f088c64b9ead5c350e73d76c429b4a9fa5b55a718f468489f5?s=96&d=mm&r=g\",\"caption\":\"admin_jp\"},\"sameAs\":[\"https:\\\/\\\/unilaw.vn\\\/jp\"],\"url\":\"https:\\\/\\\/unilaw.vn\\\/jp\\\/author\\\/admin_jp\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9","description":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3092\u6cd5\u5f8b\u5c02\u9580\u5bb6\u304c\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u571f\u5730\u6cd5\u306b\u57fa\u3065\u3044\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u624b\u7d9a\u304d\u3084\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3001\u3055\u3089\u306b\u306f\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\u3084\u6848\u4ee4\u3092\u7528\u3044\u305f\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u56de\u907f\u7b56\u3092\u30012000\u5b57\u4ee5\u4e0a\u306e\u6df1\u6398\u308a\u89e3\u8aac\u3067\u63d0\u4f9b\u3057\u307e\u3059\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html","og_locale":"vi_VN","og_type":"article","og_title":"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9","og_description":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3092\u6cd5\u5f8b\u5c02\u9580\u5bb6\u304c\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u571f\u5730\u6cd5\u306b\u57fa\u3065\u3044\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u624b\u7d9a\u304d\u3084\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3001\u3055\u3089\u306b\u306f\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\u3084\u6848\u4ee4\u3092\u7528\u3044\u305f\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u56de\u907f\u7b56\u3092\u30012000\u5b57\u4ee5\u4e0a\u306e\u6df1\u6398\u308a\u89e3\u8aac\u3067\u63d0\u4f9b\u3057\u307e\u3059\u3002","og_url":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html","og_site_name":"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09","article_published_time":"2026-08-11T15:15:32+00:00","og_image":[{"url":"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg","type":"","width":"","height":""},{"width":1250,"height":679,"url":"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg","type":"image\/jpeg"}],"author":"admin_jp","twitter_card":"summary_large_image","twitter_image":"https:\/\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"admin_jp","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"1 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#article","isPartOf":{"@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html"},"author":{"name":"admin_jp","@id":"https:\/\/unilaw.vn\/jp\/#\/schema\/person\/2288a78922d93eb1c63ad1fdee40b8b4"},"headline":"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9","datePublished":"2026-08-11T15:15:32+00:00","mainEntityOfPage":{"@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html"},"wordCount":23,"commentCount":0,"publisher":{"@id":"https:\/\/unilaw.vn\/jp\/#organization"},"image":{"@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#primaryimage"},"thumbnailUrl":"https:\/\/i2.wp.com\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg?w=1250&resize=1250,679&ssl=1","articleSection":["\u7a0e\u6cd5"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#respond"]}]},{"@type":"WebPage","@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html","url":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html","name":"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9","isPartOf":{"@id":"https:\/\/unilaw.vn\/jp\/#website"},"primaryImageOfPage":{"@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#primaryimage"},"image":{"@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#primaryimage"},"thumbnailUrl":"https:\/\/i2.wp.com\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg?w=1250&resize=1250,679&ssl=1","datePublished":"2026-08-11T15:15:32+00:00","description":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3092\u6cd5\u5f8b\u5c02\u9580\u5bb6\u304c\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u6c11\u6cd5\u3001\u4f01\u696d\u6cd5\u3001\u571f\u5730\u6cd5\u306b\u57fa\u3065\u3044\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u624b\u7d9a\u304d\u3084\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3001\u3055\u3089\u306b\u306f\u5b9f\u969b\u306e\u88c1\u5224\u4f8b\u3084\u6848\u4ee4\u3092\u7528\u3044\u305f\u5b9f\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u56de\u907f\u7b56\u3092\u30012000\u5b57\u4ee5\u4e0a\u306e\u6df1\u6398\u308a\u89e3\u8aac\u3067\u63d0\u4f9b\u3057\u307e\u3059\u3002","breadcrumb":{"@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#primaryimage","url":"https:\/\/i2.wp.com\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg?w=1250&resize=1250,679&ssl=1","contentUrl":"https:\/\/i2.wp.com\/blogger.googleusercontent.com\/img\/b\/R29vZ2xl\/AVvXsEjYN1kSFQduS_Iz-SFSlkUZXYs5FOV56ShQdmL4o4O87tzIvZOQFumIxYppHAXcCNhZJcZF2Mr-3e1qPcmJ9SP24ZAgeBsVeurl1umuMm_Wbhyphenhyphen8hwoaD72fNMKKSaKRNjv_etDgMgjokrYO8YB2c82-Vy6IQafMe15jxyz-LEXoeeSjvPdlj3nyGuCjjbc\/s1250\/img000714.jpg?w=1250&resize=1250,679&ssl=1","width":"1250","height":"679","caption":"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e"},{"@type":"BreadcrumbList","@id":"https:\/\/unilaw.vn\/jp\/corporate-gift-tax-vietnam.html#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/unilaw.vn\/jp\/"},{"@type":"ListItem","position":2,"name":"\u6cd5\u4eba \u3078 \u306e \u8d08\u4e0e\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u6cd5\u306e\u89e3\u91c8\uff1a\u6cd5\u7684\u5b9f\u52d9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5168\u5bb9"}]},{"@type":"WebSite","@id":"https:\/\/unilaw.vn\/jp\/#website","url":"https:\/\/unilaw.vn\/jp\/","name":"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09","description":"\u8a34\u8a1f\u53ca\u3073\u6cd5\u5f8b\u76f8\u8ac7\u3092\u5c02\u9580\u3068\u3059\u308b\u5f01\u8b77\u58eb","publisher":{"@id":"https:\/\/unilaw.vn\/jp\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/unilaw.vn\/jp\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/unilaw.vn\/jp\/#organization","name":"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09","url":"https:\/\/unilaw.vn\/jp\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/unilaw.vn\/jp\/#\/schema\/logo\/image\/","url":"https:\/\/unilaw.vn\/jp\/wp-content\/uploads\/2026\/08\/cropped-unilaw-logo-highres_1.png","contentUrl":"https:\/\/unilaw.vn\/jp\/wp-content\/uploads\/2026\/08\/cropped-unilaw-logo-highres_1.png","width":240,"height":48,"caption":"\u30e6\u30cb\u30ed\u30fc\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u6709\u9650\u4f1a\u793e\uff09"},"image":{"@id":"https:\/\/unilaw.vn\/jp\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/unilaw.vn\/jp\/#\/schema\/person\/2288a78922d93eb1c63ad1fdee40b8b4","name":"admin_jp","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/secure.gravatar.com\/avatar\/aabf8b43aa4925f088c64b9ead5c350e73d76c429b4a9fa5b55a718f468489f5?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/aabf8b43aa4925f088c64b9ead5c350e73d76c429b4a9fa5b55a718f468489f5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aabf8b43aa4925f088c64b9ead5c350e73d76c429b4a9fa5b55a718f468489f5?s=96&d=mm&r=g","caption":"admin_jp"},"sameAs":["https:\/\/unilaw.vn\/jp"],"url":"https:\/\/unilaw.vn\/jp\/author\/admin_jp"}]}},"_links":{"self":[{"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/posts\/6944","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/comments?post=6944"}],"version-history":[{"count":1,"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/posts\/6944\/revisions"}],"predecessor-version":[{"id":7208,"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/posts\/6944\/revisions\/7208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/media\/7207"}],"wp:attachment":[{"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/media?parent=6944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/categories?post=6944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unilaw.vn\/jp\/wp-json\/wp\/v2\/tags?post=6944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}