Moving from Japan to Vietnam: Visas, Work Permits, Tax & Costs

Vietnam has no retirement or digital nomad visa, so living there long term from Japan usually means a work permit or exemption, a work or investor visa and a Temporary Residence Card (TRC).¹ Short stays rest on visa-free entry, which depends on your passport, or on an e-visa of up to 90 days.²¹ This guide maps the routes first, then tax, social insurance, housing and the steps to finish in Japan.

Overview & Eligibility Framework

Japanese nationals can stay in Vietnam for 45 days without a visa, and anyone of any nationality can apply for an e-visa (EV) of up to 90 days (as of October 2026).²¹³ Both are visitor stays with no right to work.

Residence runs through three documents in sequence: a work permit or exemption certificate from the provincial People’s Committee, then an LĐ2 visa (permit holders) or LĐ1 visa (exempt workers) of up to 2 years, then a TRC.¹⁴ Under the Law on Entry, Exit, Transit and Residence of Foreigners (Law 47/2014/QH13, as amended through Law 118/2025/QH15; “the Entry Law”), an LĐ TRC runs up to 2 years and ends at least 30 days before your passport expires (Article 38), and TRC holders need no separate visa (Article 12(2)).¹

Every visa needs a sponsor in Vietnam (Entry Law Article 10(2)), and a work visa also needs the permit or exemption (Article 10(4)(c)).¹ The Embassy of Vietnam in Tokyo (Shibuya-ku) issues the visa against an entry approval letter (入国許可書) that the sponsor obtains in Vietnam; the jurisdictions of the Consulates-General in Osaka (Sakai) and Fukuoka were not verified, so confirm which office serves your prefecture.¹⁵

Your accommodation declares you to the police. The landlord or hotel registers each foreign guest’s temporary residence with the commune or ward police; on the paper route the deadline is 12 hours after arrival (24 hours in remote areas) (Entry Law Article 33).¹

Several authorities share the work. The Immigration Department (Ministry of Public Security) handles visas and TRCs, and the Ministry of Home Affairs has managed foreign workers and social insurance since 1 March 2025, replacing the former labour ministry (MOLISA).¹⁶ Vietnam Social Security collects contributions and the Tax Department under the Ministry of Finance administers income tax.⁷⁸

Province names changed in 2025. Resolution 202/2025/QH15 reduced Vietnam to 34 provinces and centrally run cities from 1 July 2025; the new Ho Chi Minh City absorbed Bà Rịa-Vũng Tàu and Bình Dương, and the new Da Nang absorbed Quảng Nam (as of October 2026).⁹ Check which office now handles your filing.⁹

Japanese Missions in Vietnam

Japan has an Embassy in Hanoi and Consulates-General in Ho Chi Minh City and Da Nang. The Embassy’s safety handbook (安全の手引き, 1 March 2026) covers Ha Tinh province northwards, but published jurisdiction lists still use pre-merger province names, so check with the mission for your province (as of October 2026).¹⁰ Anyone staying 3 months or more must file a residence notification (Zairyu-todoke 在留届); see the guide to emergency support and consular services abroad.¹⁰

Route Selector

Headline terms (as of October 2026).

Route	Who it fits	Grants work?	TRC?	Initial length	Social insurance in Vietnam?	Covered in
Visa exemption	Japanese passport holders	No	No	45 days; a visa or extension “may be considered”²¹	No	This guide
E-visa (EV)	Any nationality	No	No	Up to 90 days, single or multiple entry¹³	No	This guide
Work permit + LĐ2	Local hires (Genchi Saiyo 現地採用)	Yes, for that employer	Up to 2 years¹	Permit up to 2 years, one extension⁴	Yes, on a 12+ month fixed-term contract¹¹	This guide
Exemption certificate + LĐ1	Intra-company transferees, other exempt workers	Yes	Up to 2 years¹	Certificate up to 2 years⁴	Transferees: no; others on 12+ month contracts: yes¹¹	This guide
Short-term work	Managers, executives, experts, technical workers	Yes, after notification	No	Under 90 days a calendar year⁴	No¹¹	This guide
Investor ĐT1 to ĐT4	Founders, capital contributors	Runs own investment	ĐT1 to ĐT3	1 to 5 years by tier¹	Only if employed on a 12+ month contract¹¹	This guide
Dependant TT	Spouse, children under 18	No	Up to 3 years	Visa up to 1 year¹	No	This guide
Student DH	Students	No	Up to 5 years	Visa up to 1 year¹	No	Study abroad articles
Remote work or retirement	Remote workers, retirees	No dedicated visa	No	Visitor stays only¹	No	Digital nomad and retirement articles

Japan and Vietnam in Numbers: Community and Context

MOFA counted 16,636 Japanese nationals in Vietnam as of 1 October 2025, down 4.4% on the year and 25.0% since 2021; Ho Chi Minh City had 9,249 and Hanoi 5,853 (as of October 2026).¹² MOFA’s survey of Japanese companies abroad counted 2,543 in Vietnam as of 1 October 2024, as reproduced by JETRO (as of October 2026).¹³

Vietnamese is the official language; see the Japan outbound statistics, language preparation and Japanese-language support articles.

Entry Options: Visa-Free Entry, E-Visas and the Lack of Retirement or Nomad Visas

Visa-Free Entry for Japanese Passport Holders

Resolution 44/NQ-CP of 7 March 2025 exempts Japanese nationals from visas for 45 days from entry, “regardless of passport type and purpose of entry”, provided they meet the entry conditions.² It covers 12 countries, applies from 15 March 2025 to 14 March 2028 and replaced Resolutions 32/NQ-CP and 128/NQ-CP (as of October 2026).²

The exemption is not limited to tourism, but it gives no work rights. (The tourism-only Resolution 229/NQ-CP covers 12 other European countries, not Japan.)¹⁴ Under Decree 282/2025 Article 21, entering and working without permission is fined VND 15–20 million and activity outside the declared purpose VND 20–25 million, and expulsion is possible (as of October 2026).¹⁵

Entry needs a passport valid for at least 6 months and no entry ban (Entry Law Article 20(1)); the law sets no onward-ticket rule and no minimum interval between exempt entries.¹ No official guidance on repeated exempt entries was found, so back-to-back stays are not a reliable basis for living in Vietnam. The 45 days are not a hard ceiling: exempt nationals “may be considered for a visa or an extension of temporary stay” through a sponsoring organisation (Articles 31(1)(c) and 35).¹

The E-Visa

E-visas have been open to all nationalities since 15 August 2023 (Resolution 127/NQ-CP).¹⁶ An EV runs up to 90 days, single or multiple entry, with a decision due within 3 working days of a complete application (Entry Law Articles 7(3), 9(2) and 16a(2)), and EV holders must use designated ports, which include the main international airports (as of October 2026).¹¹⁶

Apply only on the official portal, evisa.gov.vn or thithucdientu.gov.vn, where the fee “will not be refunded if the application is refused” (as of October 2026).³ The government news portal gives the fee as US$25 for single entry and US$50 for multiple entry (as of October 2026).¹⁷¹⁸ The Immigration Department itself has warned foreigners to check the site carefully to avoid lookalike pages.¹⁹

No Retirement or Digital Nomad Visa

The visa categories in Entry Law Article 8 include no retirement or digital nomad visa.¹ A Ministry of Public Security summary describes a visa-exemption card of up to 5 years under Decree 221/2025/ND-CP, but it is for specially invited scholars, experts, investors and similar figures, not for nomads or retirees.²⁰

Remote work on a visitor stay has no official ruling, and the Decree 282 fine for working or carrying on “other activities” without permission makes it legally unclear; see the digital nomad visas and retiring abroad articles.¹⁵ There is no Japan-Vietnam working holiday programme (as of October 2026).²¹

Permanent Residence

Permanent residence is limited to narrow categories (Entry Law Article 39), such as foreigners honoured by the State, scientists or experts proposed by a ministry, and foreigners sponsored by a Vietnamese parent, spouse or child with permanent residence.¹ The family route needs 3 years of continuous temporary residence plus lawful residence and stable income (Article 40).¹

Working in Vietnam: Work Permits Under Decree 219, LĐ Visas and Temporary Residence Cards

Who Needs a Work Permit and Who Is Exempt

Decree 219/2025/ND-CP, issued and in force on 7 August 2025, now governs foreign workers. It replaced Decree 152/2020 as amended by Decree 70/2023, and permits issued under the old decrees stay valid until expiry (Article 34(1)).⁴ Under the Labour Code (45/2019/QH14), a foreign worker must be 18 or over, have no criminal record and hold a permit unless exempt; working without one leads to expulsion (Articles 151(1) and 153(2)).²²

Permits cover four positions (Decree 219 Article 3):⁴

Manager: as defined in the Enterprise Law, or the head or deputy head of an organisation.
Executive director: head of a branch, representative office or business location, or head of a function with at least 3 years’ experience.
Expert: a university degree plus 2 years’ experience, or 1 year in finance, science, technology, innovation, digital transformation or other priority fields.
Technical worker: 1 year of training plus 2 years’ experience, or 3 years’ experience.

Selected exemptions (Labour Code Article 154; Decree 219 Article 7):⁴²²

owners or capital contributors of a limited liability company, and board members of a joint stock company, with capital of VND 3 billion or more;
managers, executive directors, experts and technical workers working under 90 days in total in a calendar year (Article 7(13)(a));
intra-company transferees (Article 7(13)(b));
spouses of Vietnamese citizens living in Vietnam, and people entering for under 3 months to offer services or handle a technical emergency.

The intra-company transfer exemption is narrow. It requires a foreign enterprise with a commercial presence in Vietnam in one of the 11 service sectors in Vietnam’s WTO schedule, which employed you for at least 12 continuous months before the transfer.⁴ An assignee to a manufacturing operation may therefore need a full permit; this is an inference from the decree, so confirm with your employer.⁴

Exempt workers usually obtain a certificate within 5 working days, valid up to 2 years (Decree 219 Articles 9(3) and 10).⁴ For capital contributors of VND 3 billion or more, the under-90-day case and some others, the employer instead notifies the authority at least 3 working days before work starts (Article 9(4)).⁴

Criteria and Documents

The employer files one application, online through the National Public Service Portal or on paper 10 to 60 days before the start date, and the labour demand and the permit are decided together within 10 working days (Decree 219 Articles 6(1) and 22).⁴ For labour-contract hires, the form confirms the job was advertised to Vietnamese workers at least 5 days before filing.⁴

Your part of the file (Decree 219 Article 18):⁴

a passport and two 4x6 cm photos;
a criminal record certificate issued no more than 6 months before filing (in Japan, the police certificate 犯罪経歴証明書);
a health certificate; a foreign one is accepted only under a mutual recognition treaty and if under 12 months old, so ask your employer whether a Japanese one will do;
your degree and a former employer’s letter confirming years of experience;
for an intra-company transfer, the parent’s assignment letter and proof of 12 months’ prior employment.

Foreign documents must be consularly legalised unless a treaty or reciprocity exempts them, then translated into Vietnamese and certified (Article 5).⁴ The Japan-side legalisation route was not verified for this guide, so confirm it with the Embassy of Vietnam first.

Validity, Renewal and Changes

A work permit lasts up to 2 years and can be extended only once, by up to 2 years, filed 10 to 45 days before expiry (Labour Code Article 155; Decree 219 Articles 21 and 29).⁴²² After that, or with a new employer, position or working form, you need a new permit (Article 20), and local-contract hires must sign a Vietnamese labour contract that does not run beyond the permit (Labour Code Article 151(2)).⁴²²

Penalties are set by Decree 283/2026 (in force 10 September 2026): a foreign worker without a valid permit or certificate faces VND 15–25 million plus expulsion, and an employer using such workers VND 30–45 million for 1–10 workers, 45–60 million for 11–20 and 60–75 million for 21 or more (as of October 2026).²³ These are amounts for individuals; organisations pay double (Article 7).²³

LĐ1 / LĐ2 Visas and the TRC

LĐ1 visas are for workers with an exemption certificate and LĐ2 visas for permit holders; both run up to 2 years (Entry Law Articles 8 and 9(5)).¹ In Vietnam, the sponsor files the TRC application with the Immigration Department, with a decision due within 5 working days (Article 37).¹

TRC terms depend on the visa (Entry Law Article 38): up to 10 years for ĐT1, UĐ1 and UĐ2; 5 years for ĐT2, DH, LV, LS and NG3; 3 years for ĐT3, TT, NN1 and NN2; and 2 years for LĐ1, LĐ2 and PV1.¹

Family members follow on TT visas. The spouse and children under 18 of LĐ, ĐT1–ĐT3, DH and certain other holders qualify, as do family of Vietnamese citizens; TT visas run up to 1 year and TT TRCs up to 3 years (Entry Law Article 8(18)).¹ Families of ĐT4 investors are not on the list, and a dependant who wants to work needs their own permit.¹

flowchart TD
    A["Job offer or assignment"] --> B["Documents in Japan: criminal record certificate, degree, experience letters, health certificate"]
    B --> C["Legalisation and Vietnamese translation"]
    C --> D{"Which work authorisation?"}
    D -->|Work permit| E["Employer files online: permit and demand decided in 10 working days"]
    D -->|Exemption certificate| F["Employer applies: certificate in 5 working days"]
    D -->|Notification only| G["Employer notifies 3 working days before work starts"]
    E --> H["Visa type: LĐ2"]
    F --> I["Visa type: LĐ1"]
    H --> J["Sponsor obtains entry approval letter"]
    I --> J
    J --> K{"How do you enter?"}
    K -->|Visa issued in Japan| L["LĐ visa from the Embassy of Vietnam in Tokyo"]
    K -->|E-visa| M["E-visa entry, then in-country change to LĐ visa"]
    L --> N["Accommodation declares temporary residence"]
    M --> N
    N --> O["Local hires sign the labour contract"]
    O --> P["Sponsor files TRC application: decision in 5 working days"]
    P --> Q["Social insurance and tax registration"]

Times are statutory decision periods after a complete file (as of October 2026).¹⁴ Entry Law Article 7(4) lets an e-visa entrant who obtains a work permit or exemption change visa purpose.¹

Chuzai-in vs Local Hire in Vietnam

The split between corporate assignees (Chuzai-in 駐在員) and local hires drives permits, insurance and tax. A transferee usually holds an exemption certificate and stays outside Vietnamese social insurance, while a local hire holds a permit and contributes in Vietnam; either way, salary for work in Vietnam is taxable there once you are resident.⁴¹¹²⁴ Assignment types and job searching are covered in the expat assignment and overseas job hunting articles; JAC and RGF list Vietnam among their licensed placement countries (as of October 2026).²⁵

Investing and Starting a Business: Investor Visas and Company Formation Basics

Investor visas are tiered by capital (Entry Law Article 8):¹

Visa	Capital contributed	Visa term	TRC term
ĐT1	VND 100 billion or more, or priority sectors or areas	Up to 5 years	Up to 10 years
ĐT2	VND 50 billion to under 100 billion, or encouraged sectors	Up to 5 years	Up to 5 years
ĐT3	VND 3 billion to under 50 billion	Up to 3 years	Up to 3 years
ĐT4	Under VND 3 billion	Up to 1 year	No TRC

Applicants must prove the investment under the Investment Law (Entry Law Article 10(4)(a)).¹ Owners and board members with capital of VND 3 billion or more are exempt from a work permit with a notification, while those below it need a permit as a manager (Decree 219 Articles 7 and 9(4)).⁴

Company formation runs through an Investment Registration Certificate and an Enterprise Registration Certificate. A new Investment Law (143/2025/QH15) exists, but its content was not verified for this guide; see the company formation and residency by investment articles.²³

Personal Income Tax: Residency Tests, Worldwide Income and the Japan-Vietnam Tax Treaty

Who Is a Vietnamese Tax Resident

You are a Vietnamese tax resident if either test is met (PIT Law 109/2025/QH15 Article 2(2)): presence of 183 days or more in a calendar year or in 12 consecutive months from your first day in Vietnam, or a habitual residence, meaning a registered residence or a home rented under a fixed-term lease.²⁴ Arrival and departure days each count (Decree 253/2026 Article 4).²⁶

Decree 253 Article 4 fills in the habitual-residence test. For a foreigner, the registered residence is the address on a permanent residence card or declared for a TRC, and the lease test is met by leases totalling 183 days or more in the tax year, including hotels and workplace housing, whoever pays.²⁶ Someone with a habitual residence but under 183 days of presence is presumed resident unless they prove residence in another country, for example with a certificate of residence.²⁶

Residents vs Non-Residents

Residents are taxed on worldwide income, wherever it is paid or received; non-residents only on Vietnam-source income, and tax paid in a treaty country is credited (Law 109 Article 2(1); Decree 253 Article 6).²⁴²⁶ Law 109 took effect on 1 July 2026, but its resident salary rules apply from the 2026 tax year (Article 29).²⁴

Resident salary is taxed on five brackets (Law 109 Article 9(2)), from tax year 2026 (as of October 2026):²⁴

Annual taxable income (VND million)	Monthly (VND million)	Rate
up to 120	up to 10	5%
over 120 to 360	over 10 to 30	10%
over 360 to 720	over 30 to 60	20%
over 720 to 1,200	over 60 to 100	30%
over 1,200	over 100	35%

Family deductions are VND 15.5 million a month for you and VND 6.2 million a month per dependant, and compulsory insurance contributions are deducted before tax (Law 109 Articles 8(2) and 10(1)) (as of October 2026).²⁴ Non-residents pay a flat 20% on gross salary for work in Vietnam, wherever it is paid (Article 21) (as of October 2026).²⁴

Japanese Salaries, Bonuses and Benefits for Chuzai-in

A resident’s salary is taxed on the schedule even if it is paid from Japan (Law 109 Article 8(1)).²⁴ If a foreign organisation not registered for tax in Vietnam pays you, you declare and pay the tax yourself (Decree 253 Article 67(5)); confirm the filing frequency with the tax authority.²⁶ A Vietnamese entity that reimburses your salary to the foreign parent withholds on the schedule when the assignment shows 183 days or more in the year (Article 50(2)(c)).²⁶

Benefits are treated item by item (Decree 253 Article 8). Employer-paid rent and utilities are taxable, capped at 15% of taxable income excluding the rent, while one home-leave flight a year, employer-paid school fees for your children in Vietnam (kindergarten to upper secondary) and a one-time relocation allowance are not taxable.²⁶

Annual finalisation is due by the end of the 3rd month after the calendar year when the employer finalises for you, and by the end of the 4th month if you file directly (Decree 252/2026 Article 10(5)) (as of October 2026).²⁷ Departing residents file before they leave and no later than 45 days after the contract ends, and the tax authority may suspend the exit of a foreigner with overdue tax debt (Decree 252 Article 28(1)(d)) (as of October 2026).²⁸²⁷

The Japan-Vietnam Tax Treaty

Japan and Vietnam have a tax treaty, signed on 24 October 1995 and in force since 31 December 1995 (Ministry of Finance Japan list as of 26 June 2026).²⁹³⁰ Dual residents are assigned by the Article 4(2) tie-breaker (see the Japan tax residency article).³⁰

Article 15(2) exempts short assignments only if all three conditions hold: no more than 183 days in Vietnam in the calendar year concerned, pay from an employer not resident in Vietnam, and pay not borne by the employer’s permanent establishment there.³⁰ Double taxation relief sits in Article 22, with each country crediting the other’s tax; the treaty’s tax-sparing paragraphs have ended.³⁰

Japanese Pensions Paid to a Vietnam Resident

Article 18 makes pensions for past employment “taxable only” in your country of residence, while government-service pensions (such as Kyosai 共済) stay taxable in Japan unless the recipient is both a resident and a national of Vietnam (Article 19(2)).³⁰ Vietnam is on the Japan Pension Service list of treaty partners whose treaty exempts pensions from Japanese withholding (as of October 2026).³¹ No official statement found addresses whether “past employment” covers the National Pension basic pension, so confirm with JPS.³¹

To claim the exemption, file Form 9 (租税条約に関する届出書様式9) in 2 copies by the end of the month two months before the payment date; without it, the default non-resident withholding of 20.42% applies (as of October 2026).³²³³³⁴ The article on receiving a Japanese pension abroad covers the mechanics.

In Vietnam, a Japanese pension is exempt from personal income tax: Decree 253 Article 27(1) exempts foreign-paid pensions received by individuals living or working in Vietnam.²⁶

Japan-Side Exit Taxes (Pointers)

Three Japanese tax steps apply before departure, each with its own article: the departure tax (Kokugai Tenshutsuji Kazei 国外転出時課税) if covered financial assets reach ¥100 million, resident tax (Juminzei 住民税) based on your 1 January address, and a tax agent (Nohzei Kanrinin 納税管理人) for ongoing Japanese tax matters.³⁵³⁶³⁷

Who Must Contribute in Vietnam

Law 41/2024/QH15, in force since 1 July 2025, covers foreigners on Vietnamese fixed-term labour contracts of 12 months or more with an employer in Vietnam (Article 2(2)).¹¹ Three groups are excluded: intra-company transferees, people who had reached retirement age when the contract was signed, and treaty cases.¹¹ A work permit is not a condition of coverage; that condition came from Decree 143/2018, which applied before 1 July 2025.¹¹³⁸³⁹

According to a Vietnam Social Security Q&A, health insurance follows the same 12-month rule for contracts signed from 1 July 2025.⁴⁰ Foreigners are outside unemployment insurance, which Employment Law 74/2025/QH15 limits to Vietnamese citizens.⁴¹

Contribution rates and the ceiling (as of October 2026):¹¹⁷⁴²⁸

Item	Employee	Employer	Source
Social insurance	8%	17%	Law 41 Articles 33 and 34; VSS
Health insurance	One-third of 4.5%	Two-thirds of 4.5%	Decree 188/2025 (government summary)
Salary ceiling	20 times the base salary: VND 50.6 million a month from 1 July 2026		Law 41 Article 31; Decree 161/2026 (government summary)

Foreign-currency salaries are converted at the average rate of the four state-owned commercial banks, fixed on 2 January and 1 July (Decree 158/2025 Article 7(5)).³⁸ The occupational accident fund rate was not verified for this guide.

Local Hire vs Intra-Company Transfer

On the Japan side, Kosei Nenkin (厚生年金) and employees’ health insurance continue while you work for a covered employer abroad and the sending company pays part or all of your salary.⁴³⁴⁴ JPS warns that a posted worker in a country without a social security agreement may have to join both systems.⁴⁵

Who pays where depends on your contract, not on being a Chuzai-in:¹¹⁴³⁴⁴⁴⁶

Your situation	Vietnamese social and health insurance	Japanese Kosei Nenkin and health insurance	Result
Intra-company transferee, still employed and paid at least partly from Japan	No (excluded)	Yes	Japan only
Assignee on a Vietnamese 12+ month fixed-term contract who keeps the Japanese employment	Yes	Yes	Both systems
Local hire (Genchi Saiyo) on a 12+ month contract, no Japanese employer	Yes	No; Japanese nationals may join the National Pension voluntarily	Vietnam only
Contract of under 12 months	No	Depends on whether Japanese employment continues	Outside Vietnamese social insurance

The voluntary National Pension premium is ¥17,920 a month in FY2026 (as of October 2026); see the voluntary National Pension article.⁴⁶

The Japan-Vietnam Agreement Under Negotiation

No Japan-Vietnam social security agreement is in force (as of October 2026).⁴⁷ MOFA announced negotiations on 18 July 2025, citing double contributions by posted employees, and MHLW’s status table of 2 June 2026 records a 3rd round in June 2026.⁴⁸⁴⁷ Until an agreement takes effect there is no certificate of coverage and no totalization; see the bilateral social security agreements article.

Lump-Sum Payments

Vietnam pays a one-time social insurance benefit on request to a foreigner who stops contributing, including when the contract ends or the work permit expires without renewal (Law 41 Article 70(2)).¹¹ Japan’s lump-sum withdrawal payment (Dattai Ichijikin 脱退一時金) for foreign nationals cancels the insured periods it pays out; see the lump-sum withdrawal article.⁴⁹

Cost of Living and Neighborhoods: Ho Chi Minh City vs. Hanoi vs. Da Nang vs. Tokyo

What Official Statistics Show

This guide gives no city cost figures, because no official comparison with Tokyo was verified and crowd-sourced indices are not used.⁸

Where Japanese Residents Live

No official source reviewed names Japanese residential districts, so the table uses verified official data only (as of October 2026).

	Hanoi	Ho Chi Minh City	Da Nang
Japanese residents (MOFA, 1 October 2025)	5,853¹²	9,249¹²	Not given in the city ranking
Japanese mission	Embassy of Japan¹⁰	Consulate-General¹⁰	Consulate-General¹⁰
MEXT-certified Japanese school	ハノイ日本人学校⁵⁰	ホーチミン日本人学校⁵⁰	None listed⁵⁰
MOFA-listed clinics with Japanese doctors or interpreters	10 entries⁵¹	4 entries⁵¹	Not covered

Price Levels and the Yen

Living costs in yen move with the exchange rate, so recheck budgets before committing to a lease or salary.

Housing, Banking and Money Transfers: Leases, Condominium Ownership Limits and Remittance Rules

Renting

Your landlord or hotel must declare you to the police (Entry Law Article 33), and hotel and guest-house stays count toward the 183-day lease total for tax.¹²⁶ A landlord who fails to declare 1–3 foreigners faces VND 3–5 million, as does a foreigner who will not show a passport for the declaration (Decree 282/2025 Article 21(3)(e)) (as of October 2026).¹⁵ No statutory deposit cap was found, so the lease decides.

Buying a Condominium

Foreign individuals permitted to enter Vietnam may buy, or receive by gift or inheritance, commercial housing in housing projects outside defence and security areas (Housing Law 27/2023/QH15, in force 1 August 2024, Article 17).⁵²⁵³

Two caps apply (Housing Law Article 19(1); Decree 95/2024 Article 5): no more than 30% of the apartments in a building, and no more than 250 individual houses in an area with the population of one ward (10,000 people).⁵²⁵⁴ Buying above the caps entitles you only to the value, not ownership (Article 20(2)(b)).⁵²

Ownership is time-limited: “not exceeding 50 years from the date of issue of the Certificate”, extendable once by up to 50 years on application to the provincial People’s Committee at least 3 months before expiry (Housing Law Article 20(2)(c); Decree 95/2024 Article 6(2)).⁵²⁵⁴ A unit not sold or given away before expiry becomes public property, while a foreigner married to a Vietnamese citizen living in Vietnam owns on the same terms as a citizen (Article 20(2)).⁵²

Letting an owned unit requires notice to the local housing authority, tax and payment through a bank (Article 21(2)).⁵² Land itself cannot be owned: it “belongs to the entire people, with the State as the representative owner” (Land Law 31/2024 Article 12); see the overseas property article.⁵⁵

Bank Accounts and Remittance

Banks set their own account-opening documents; no State Bank rule on this was verified, so ask the bank (typically a passport with a visa or TRC).

Declare cash at the border above USD 5,000 (or equivalent) or VND 15,000,000 (Circular 15/2011/TT-NHNN Article 2).⁵⁶ Leaving with more than the threshold, or more than you declared on entry, needs a bank confirmation or State Bank approval (Article 3).⁵⁶ Under Decree 169/2026 (in force 1 July 2026), per a government summary, fines rise with the undeclared value, up to VND 30–50 million on exit and VND 10–20 million on entry (as of October 2026).⁵⁷

Lawful income can be sent abroad. Decree 70/2014/ND-CP Article 7 lets foreign residents transfer foreign currency earned lawfully, and buy foreign currency with lawful VND income, after the bank checks supporting documents.⁵⁸⁵⁹ Japan-side banking is covered in the Japanese bank accounts and money transfers articles.

Healthcare and Education: International Hospitals, Japanese Clinics and Japanese Schools

Healthcare

MOFA’s medical page for Vietnam lists ten Hanoi and four Ho Chi Minh City entries with Japanese doctors or interpreters, and advises foreigners against public hospitals and the Vietnamese-only 115 ambulance (page dated 1 October 2024).⁵¹

Japanese NHI and overseas medical refunds (Kaigai Ryoyohi 海外療養費) apply only while you remain insured in Japan; private cover is compared in the nomad health insurance and senior healthcare articles.

Schooling

MEXT certifies two Japanese schools in Vietnam, in Hanoi and Ho Chi Minh City; no Da Nang supplementary school (hoshuko) was verified.⁵⁰ The Hanoi school’s own admission page (19 November 2022) admits Japanese nationals in principle and sets conditions for others; see the children’s education article (as of October 2026).⁶⁰

Step-by-Step Administrative Procedure & Timeline

T-6 to T-4 months:

Time the criminal record certificate so it is under 6 months old at filing; collect degree and experience letters, legalisation, translation and a health certificate.⁴
Your employer files the permit or exemption 10 to 60 days before your start date; investors prepare proof of capital.⁴¹

T-3 months:

The sponsor obtains the entry approval letter, then you get an LĐ or ĐT visa at the Embassy of Vietnam, or enter on an e-visa and change status in Vietnam.⁵¹
Dependants apply for TT visas; apply to schools.¹

T-3 to T-1 months (Japan side):

File the moving-out notification (Tenshutsu-todoke 転出届, which removes you from the resident register) before you leave.⁶¹
Settle NHI and pension status, My Number, a tax agent, resident tax and departure tax.⁴³³⁷³⁶³⁵
Review accounts, moving and pet rules; Vietnam uses 220 V, 50 Hz (see the electronics and voltage article).⁶²

Arrival and after:

Your accommodation declares your temporary residence; local-contract hires sign the labour contract before starting.¹⁴
The sponsor files your TRC; your employer registers social insurance (if covered) and tax.¹¹¹
File the Zairyu-todoke if staying 3 months or more.¹⁰

Ongoing:

Track the 183-day and lease tests and finalise tax by the end of April (individual) or end of March (employer).²⁶²⁷
Extend the permit once, 10 to 45 days before expiry, then apply for a new one; renew the TRC.⁴¹

The full Japan-side sequence is in the Japan outbound relocation master framework.

Japanese Citizens vs. Foreign Residents: Critical Distinctions

Japanese nationals have the 45-day exemption and may join the National Pension voluntarily while abroad.²⁴⁶

Foreign residents of Japan are assessed on their own passport, not their Japanese residence. Resolution 44 covers 12 named nationalities and Resolution 229 covers 12 others for tourism only; if no exemption applies to your passport, use an e-visa or an embassy visa.²¹⁴¹⁶ Work permits, TRCs and investor visas carry no nationality condition.⁴¹

Permanent residents of Japan can lose their status by staying away too long. A special re-entry permit (Minashi Sainyukoku みなし再入国) covers only 1 year and a re-entry permit (Sainyukoku Kyoka 再入国許可) up to 5 years; if you do not return in time, your Permanent Residence or other status lapses.⁶³ See the article on departure differences for citizens and foreign residents.

Pension choices are final. With no social security agreement in force, periods cannot be totalized, and claiming the Dattai Ichijikin cancels the insured periods it pays out.⁴⁷⁴⁹ The treaty’s Article 18 pension route applies to Vietnam residents of any nationality; Vietnamese nationals returning home are outside this guide (see the lump-sum withdrawal and moving-out notification articles).³⁰

Common Pitfalls & Regulatory Compliance Risks

Working on visa-free or e-visa status, or before the permit, certificate or notification is in place: under Decree 283/2026, VND 15–25 million and expulsion for the worker, and VND 30–75 million for an individual employer, doubled for organisations (as of October 2026).²³
Overstaying instead of extending through a sponsor: fines rise with the length of the overstay (table below), and expulsion is possible from 16 days.¹¹⁵
Crossing the 183-day or lease tests unplanned, or leaving with unpaid tax, which can block exit.²⁴²⁶²⁷
Buying beyond the 30% or 250-house caps, or through nominees.⁵²
Driving on a Japanese licence or international permit: the Embassy of Japan states neither is valid, and conversion of a national licence needs a TRC or permanent residence card valid 3 months or more (Circular 12/2025/TT-BCA Article 24); see the international driving permits article.¹⁰⁶⁴
Carrying more than USD 5,000 or VND 15 million in cash without declaring it.⁵⁶

Overstay fines under Decree 282/2025 Article 21, in force 15 December 2025 (as of October 2026):¹⁵

Overstay	Fine (VND)
Under 16 days	0.5–2 million
16 to under 30 days	5–10 million
30 to under 60 days	10–15 million
60 to under 90 days	15–20 million
90 to under 180 days	20–25 million
180 days to under 1 year	25–30 million
1 year or more	30–40 million

References & Official Sources

Office of the National Assembly, Văn bản hợp nhất 62/VBHN-VPQH (23 March 2026): Law 47/2014/QH13 on Entry, Exit, Transit and Residence of Foreigners, as amended by Laws 51/2019/QH14, 23/2023/QH15, 118/2025/QH15 and 103/2025/QH15, Articles 7 to 13, 16a, 20, 31, 33, 35 to 41 (scanned PDF read as images), accessed October 2026, https://vanban.chinhphu.vn/?pageid=27160&docid=217302 ; file https://datafiles.chinhphu.vn/cpp/files/vbpq/2026/3/62-vbhn-vpqh.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹ ↩²² ↩²³ ↩²⁴ ↩²⁵ ↩²⁶ ↩²⁷ ↩²⁸ ↩²⁹ ↩³⁰ ↩³¹ ↩³² ↩³³ ↩³⁴ ↩³⁵ ↩³⁶ ↩³⁷ ↩³⁸ ↩³⁹ ↩⁴⁰ ↩⁴¹
Government of Vietnam (VGP, baochinhphu.vn), “Miễn thị thực nhập cảnh Việt Nam cho công dân 12 nước” (Resolution 44/NQ-CP of 7 March 2025), published 7 to 11 March 2025, accessed October 2026, https://baochinhphu.vn/mien-thi-thuc-nhap-canh-viet-nam-cho-cong-dan-12-nuoc-102250307195144569.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷
Vietnam Immigration Department, Ministry of Public Security, e-visa portal home page (legacy domain; notice of 11 November 2024 move to evisa.gov.vn and thithucdientu.gov.vn), accessed October 2026, https://evisa.xuatnhapcanh.gov.vn/web/guest/trang-chu-ttdt ↩ ↩² ↩³
Official Gazette (Công báo 1073+1074, 20 August 2025), Decree 219/2025/ND-CP of 7 August 2025 on foreign workers in Vietnam, Articles 1 to 36 and Form 03, accessed October 2026, https://congbao.chinhphu.vn/van-ban/nghi-dinh-so-219-2025-nd-cp-45798.htm ; PDF https://congbaocdn.chinhphu.vn/CongBaoCP/VanBan/2025/8/45798/58141-1-20251073-1074219-2025-nd-cp.pdf ; VGP summary 12 August 2025 https://xaydungchinhsach.chinhphu.vn/nghi-dinh-so-219-2025-nd-cp-quy-dinh-ve-nguoi-lao-dong-nuoc-ngoai-lam-viec-tai-viet-nam-11925080910491801.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹ ↩²² ↩²³ ↩²⁴ ↩²⁵
Embassy of the Socialist Republic of Vietnam in Japan, 「ベトナムビザ取得案内」 and contact page, accessed October 2026, https://vnembassy-jp.org/ja/%E3%83%93%E3%82%B6 ↩ ↩²
Government of Vietnam, Decree 25/2025/ND-CP of 21 February 2025 on the functions of the Ministry of Home Affairs (in force 1 March 2025), Article 2(12), full text via xaydungchinhsach.chinhphu.vn, accessed October 2026, https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-dinh-so-25-2025-nd-cp-quy-dinh-chuc-nang-nhiem-vu-quyen-han-cua-bo-noi-vu-119250226110813682.htm ↩
Vietnam Social Security, article on contribution rates under Law 41/2024, 23 July 2025, accessed October 2026, https://baohiemxahoi.gov.vn/tintuc/Pages/linh-vuc-bao-hiem-xa-hoi.aspx?ItemID=25171&CateID=168 ↩ ↩²
xaydungchinhsach.chinhphu.vn (Government portal), “Từ 1/7, nhiều khoản trợ cấp BHXH thay đổi thế nào khi lương cơ sở tăng” (Decree 161/2026, base salary VND 2,530,000), 23 May 2026 (gov-secondary); and “Cơ cấu tổ chức mới của Bộ Tài chính từ 1/3/2025” (Tax Department, Statistics Office) (gov-secondary), accessed October 2026, https://xaydungchinhsach.chinhphu.vn/tu-1-7-nhieu-khoan-tro-cap-bhxh-thay-doi-the-nao-khi-luong-co-so-tang-119260523163024829.htm ; https://xaydungchinhsach.chinhphu.vn/co-cau-to-chuc-moi-cua-bo-tai-chinh-tu-1-3-2025-119250228144039911.htm ↩ ↩² ↩³
VGP (baochinhphu.vn), “Nghị quyết của Quốc hội về sắp xếp đơn vị hành chính cấp tỉnh” (Resolution 202/2025/QH15), 12 June 2025 (gov-secondary), accessed October 2026, https://baochinhphu.vn/nghi-quyet-cua-quoc-hoi-ve-sap-xep-don-vi-hanh-chinh-cap-tinh-102250612191145158.htm ↩ ↩²
Embassy of Japan in Vietnam, ベトナム在留のための「安全の手引き」 (令和8年3月1日現在), PDF, https://www.vn.emb-japan.go.jp/files/100954888.pdf (Wayback capture 22 April 2026: http://web.archive.org/web/20260422030447/https://www.vn.emb-japan.go.jp/files/100954888.pdf) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷
National Assembly, Law 41/2024/QH15 on Social Insurance, Articles 2, 31, 33, 34, 70, 141 (in force 1 July 2025), full text via xaydungchinhsach.chinhphu.vn and gazette PDF, accessed October 2026, https://xaydungchinhsach.chinhphu.vn/toan-van-luat-so-41-2024-qh15-bao-hiem-xa-hoi-119240723163650489.htm ; https://datafiles.chinhphu.vn/cpp/files/vbpq/2024/9/41-2024-qh15.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²
MOFA Consular Affairs Bureau, 海外在留邦人数調査統計令和7年（2025年）10月1日現在, PDF, https://www.mofa.go.jp/mofaj/files/100957047.pdf (Wayback capture 2026-04-21: https://web.archive.org/web/20260421192127/https://www.mofa.go.jp/mofaj/files/100957047.pdf) ↩ ↩² ↩³
JETRO, 「インドにおける日系企業の進出動向」 (2026), Table 1 citing MOFA 海外進出日系企業拠点数調査 (as of 1 October 2024, published August 2025): Vietnam 2,543 companies, accessed October 2026, https://www.jetro.go.jp/biz/areareports/2026/7cb80159ee52d16c.html ↩
xaydungchinhsach.chinhphu.vn (Government portal), “Nghị quyết 229/NQ-CP về việc miễn thị thực theo Chương trình kích cầu phát triển du lịch cho công dân 12 nước” (8 August 2025; tourism-only exemption, 15 August 2025 to 14 August 2028), accessed October 2026, https://xaydungchinhsach.chinhphu.vn/nghi-quyet-229-nq-cp-ve-viec-mien-thi-thuc-theo-chuong-trinh-kich-cau-phat-trien-du-lich-cho-cong-dan-12-nuoc-119250811083729861.htm ↩ ↩²
Official Gazette (Công báo 1583+1584, 17 November 2025), Decree 282/2025/ND-CP of 30 October 2025 on administrative penalties for security, order and social safety, Article 21 and final provisions (in force 15 December 2025; replaces Decree 144/2021), accessed October 2026, https://congbao.chinhphu.vn/van-ban/nghi-dinh-so-282-2025-nd-cp-46543.htm ↩ ↩² ↩³ ↩⁴ ↩⁵
Embassy of the Socialist Republic of Vietnam in Japan, 「電子ビザと一方的なビザ免除」 (Resolution 127/NQ-CP; e-visa ports) and notice on Resolution 229/NQ-CP, accessed October 2026, https://vnembassy-jp.org/ja/%E9%9B%BB%E5%AD%90%E3%83%93%E3%82%B6evisa-0 ; https://vnembassy-jp.org/en/node/3418 ↩ ↩² ↩³
Viet Nam Government News (VGP), “Understanding Viet Nam’s e-visa”, 19 February 2025, accessed October 2026, https://en.baochinhphu.vn/understanding-viet-nams-e-visa-111250218154519057.htm ↩
Ministry of Finance (Vietnam), Circular 62/2023/TT-BTC amending Circular 25/2021/TT-BTC (fee table), 3 October 2023, copy hosted by VCCI (secondary), accessed October 2026, https://vanban.vcci.com.vn/thong-tu-622023tt-btc-sua-doi-thong-tu-252021tt-btc-quy-dinh-muc-thu-che-do-thu-nop-quan-ly-va-su-dung-phi-le-phi-trong-linh-vuc-xuat-canh-nhap-canh-qua-canh-cu-tru-tai-viet-nam ↩
VGP (baochinhphu.vn), “Ra mắt cổng thông tin cấp thị thực điện tử mới vào 11/11”, 8 November 2024, accessed October 2026, https://baochinhphu.vn/ra-mat-cong-thong-tin-cap-thi-thuc-dien-tu-moi-vao-11-11-102241108120957373.htm ↩
Ministry of Public Security (bocongan.gov.vn), “Những quy định về miễn thị thực có thời hạn đối với người nước ngoài thuộc diện đặc biệt cần ưu đãi” (Decree 221/2025/ND-CP), accessed October 2026, https://bocongan.gov.vn/bai-viet/nhung-quy-dinh-ve-mien-thi-thuc-co-thoi-han-doi-voi-nguoi-nuoc-ngoai-thuoc-dien-dac-biet-can-uu-dai-1787041307 ; decree record https://vanban.chinhphu.vn/?pageid=27160&docid=214875 ↩
Ministry of Foreign Affairs of Japan, 「ワーキング・ホリデー制度」 (page dated 令和8年4月1日; 32 partners, Vietnam absent), https://www.mofa.go.jp/mofaj/toko/visa/working_h.html ; archive capture 3 October 2026: http://web.archive.org/web/20261003093203/https://www.mofa.go.jp/mofaj/toko/visa/working_h.html ↩
National Assembly, Labour Code 45/2019/QH14, Articles 151 to 157 (scanned PDF read as images), accessed October 2026, https://vanban.chinhphu.vn/?pageid=27160&docid=198540 ; file https://datafiles.chinhphu.vn/cpp/files/vbpq/2019/12/45.signed.pdf ↩ ↩² ↩³ ↩⁴
Official Gazette (Công báo 448, 28 July 2026), Decree 283/2026/ND-CP of 15 July 2026 on administrative penalties in labour and social insurance, Articles 7, 13, 66 (in force 10 September 2026; replaces Decree 12/2022), accessed October 2026, https://congbaocdn.chinhphu.vn/180507251028987904/2026/7/28/470103-1785229247_v1_1785229756_signed.pdf ↩ ↩² ↩³ ↩⁴
Official Gazette (Công báo 37), Law 109/2025/QH15 on Personal Income Tax, passed 10 December 2025, in force 1 July 2026, Articles 2, 4, 8, 9, 10, 21, 29, accessed October 2026, https://congbao.chinhphu.vn/van-ban/luat-so-109-2025-qh15-468671.htm ; record https://vanban.chinhphu.vn/?pageid=27160&docid=216495&classid=1&typegroupid=3 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹
MHLW, 人材サービス総合サイト, office detail pages for licences 13-ユ-010227 (JAC) and 13-ユ-070352 (RGF), data as of 1 October 2026, https://jinzai.hellowork.mhlw.go.jp/JinzaiWeb/GICB101010.do?action=initDisp&screenId=GICB101010 ↩
Official Gazette (Công báo 402, 16 July 2026), Decree 253/2026/ND-CP of 30 June 2026 detailing the PIT Law, Articles 3, 4, 6, 8, 27, 48, 50, 51, 67, 69, 70, accessed October 2026, https://congbaocdn.chinhphu.vn/180507251028987904/2026/7/16/469959-1784171413_v1_1784174315_signed.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹
Official Gazette (Công báo 401, 16 July 2026), Decree 252/2026/ND-CP of 30 June 2026 on tax administration, Articles 10 and 28, accessed October 2026, https://congbao.chinhphu.vn/van-ban/nghi-dinh-so-252-2026-nd-cp-469958.htm ↩ ↩² ↩³ ↩⁴
Official Gazette (Công báo 38, 22 January 2026), Law 108/2025/QH15 on Tax Administration, adopted 10 December 2025, in force 1 July 2026, accessed October 2026, https://congbao.chinhphu.vn/van-ban/luat-so-108-2025-qh15-468670.htm ↩
Ministry of Finance Japan, 我が国の租税条約等の一覧 (list as of 26 June 2026), accessed October 2026, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/tax_convetion_list_jp.html ↩
Ministry of Finance Japan, 所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国政府とヴィエトナム社会主義共和国政府との間の協定 (Japanese and English text, scanned PDF), Articles 4, 14 to 19, 22, 23, accessed October 2026, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/Vietnam1995_jp_en.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶
Japan Pension Service, 「租税条約等締結国一覧（令和７年１月現在）」 (PDF), https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.files/sozei.pdf ↩ ↩²
Japan Pension Service, 「年金を受けている方が海外に居住するとき」, updated 5 December 2025, accessed October 2026, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.html ↩
National Tax Agency, Procedure A3-12 「租税条約に関する届出（退職年金・保険年金等に対する所得税及び復興特別所得税の免除）」 (Form 9), accessed October 2026, https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/joyaku/annai/1648_47.htm ↩
National Tax Agency, Tax Answer No.2884 「非居住者等に対する源泉徴収のしくみ」, law as of 1 April 2026, https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2884.htm ↩
National Tax Agency, Tax Answer No.1478 「国外転出をする場合の譲渡所得等の特例」 (令和8年4月1日現在法令等), https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm ↩ ↩²
e-Gov Law Search, 地方税法 (Local Tax Act), Arts. 39 and 318, https://laws.e-gov.go.jp/law/325AC0000000226 ↩ ↩²
e-Gov Law Search, 国税通則法 Art. 117 (納税管理人), https://laws.e-gov.go.jp/law/337AC0000000066 ↩ ↩²
Government of Vietnam, Decree 158/2025/ND-CP of 25 June 2025 detailing compulsory social insurance, Articles 2, 3, 5, 7 (scanned PDF; pages 1 to 6 read), accessed October 2026, https://datafiles.chinhphu.vn/cpp/files/vbpq/2025/6/158-ndcp.signed.pdf ↩ ↩²
Government Q&A portal (chinhsachonline.chinhphu.vn), “Lao động nước ngoài di chuyển nội bộ DN có phải đóng BHXH?”, 21 October 2020 (old Decree 143/2018 rule), accessed October 2026, https://chinhsachonline.chinhphu.vn/lao-dong-nuoc-ngoai-di-chuyen-noi-bo-dn-co-phai-dong-bhxh-23118.htm ↩
Vietnam Social Security, Bắc Ninh branch, Q&A on health insurance for foreign employees (Law 51/2024 Article 12(1)(c)) (gov-secondary), accessed October 2026, https://bacninh.baohiemxahoi.gov.vn/hoidap/Pages/default.aspx?ItemID=10953 ↩
National Assembly, Employment Law 74/2025/QH15 (passed 16 June 2025, in force 1 January 2026), Articles 2, 31, 33, full text via xaydungchinhsach.chinhphu.vn, accessed October 2026, https://xaydungchinhsach.chinhphu.vn/toan-van-luat-viec-lam-119250711173403835.htm ↩
xaydungchinhsach.chinhphu.vn, “Nghị định 188/2025/NĐ-CP quy định mới về đối tượng, mức đóng, mức hỗ trợ đóng bảo hiểm y tế” (gov-secondary), accessed October 2026, https://xaydungchinhsach.chinhphu.vn/nghi-dinh-188-2025-nd-cp-quy-dinh-moi-ve-doi-tuong-muc-dong-muc-ho-tro-dong-bao-hiem-y-te-119250711175642187.htm ↩
Japan Pension Service, 被保険者 page on continued coverage regardless of domestic address, updated 23 December 2022, accessed October 2026, https://www.nenkin.go.jp/service/kounen/tekiyo/hihokensha2/20120712.html ↩ ↩² ↩³
Japan Pension Service, leaflet on overseas secondment and continued coverage (PDF), accessed October 2026, https://www.nenkin.go.jp/oshirase/taisetu/2014.files/0000020022FUlxbluFis.pdf ↩ ↩²
Japan Pension Service, 「海外で働かれている皆さまへ」 overseas page incl. 「社会保障協定を結んでいない国で働く場合」, updated 11 September 2025, accessed October 2026, https://www.nenkin.go.jp/service/scenebetsu/kaigai.html ↩
Japan Pension Service, 国民年金の任意加入の手続き, https://www.nenkin.go.jp/service/kokunen/kanyu/20140627-02.html ↩ ↩² ↩³
MHLW, 「社会保障協定の締結状況」 (PDF), as of 2 June 2026, https://www.mhlw.go.jp/content/12500000/shakaihoshou-gaiyou02.pdf ↩ ↩² ↩³
Ministry of Foreign Affairs of Japan, press release on the start of Japan-Vietnam social security agreement negotiations, 18 July 2025, JA https://www.mofa.go.jp/mofaj/press/release/pressit_000001_02429.html (Wayback 20251208132621); EN https://www.mofa.go.jp/press/release/pressite_000001_01459.html (Wayback 20260509161716) ↩
Japan Pension Service, 「脱退一時金の制度」, updated 1 April 2026, https://www.nenkin.go.jp/service/jukyu/seido/sonota-kyufu/dattai-ichiji/20150406.html ↩ ↩²
MEXT, 「認定した在外教育施設の一覧」 (ベトナム: ハノイ日本人学校, ホーチミン日本人学校), accessed October 2026, https://www.mext.go.jp/a_menu/shotou/clarinet/002/002/001.htm ↩ ↩² ↩³ ↩⁴
MOFA, 世界の医療事情ベトナム (page dated 令和6年10月1日), https://www.mofa.go.jp/mofaj/toko/medi/asia/viet.html (Wayback capture 2026-01-31: https://web.archive.org/web/20260131202152/https://www.mofa.go.jp/mofaj/toko/medi/asia/viet.html) ↩ ↩² ↩³
National Assembly, Housing Law 27/2023/QH15, Articles 17 to 21 (gazette PDF of 8 January 2024), accessed October 2026, https://datafiles.chinhphu.vn/cpp/files/vbpq/2024/01/luat27.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷
xaydungchinhsach.chinhphu.vn, “Luật Đất đai, Luật Nhà ở, Luật Kinh doanh bất động sản cùng có hiệu lực từ 1/8/2024” (Law 43/2024), accessed October 2026, https://xaydungchinhsach.chinhphu.vn/luat-dat-dai-luat-nha-o-luat-kinh-doanh-bat-dong-san-cung-co-hieu-luc-tu-1-8-2024-119240629094929233.htm ↩
Ministry of Construction, consolidated text 21/VBHN-BXD of 30 March 2026 (Decree 95/2024/ND-CP as amended incl. Decree 54/2026), Articles 5 and 6, accessed October 2026, https://datafiles.chinhphu.vn/cpp/files/vbpq/2026/3/21-vbhn-bxd.pdf ↩ ↩²
National Assembly, Land Law 31/2024/QH15, Articles 4 and 12, full text via xaydungchinhsach.chinhphu.vn, accessed October 2026, https://xaydungchinhsach.chinhphu.vn/toan-van-luat-dat-dai-119240221224513596.htm ↩
State Bank of Vietnam, Circular 15/2011/TT-NHNN on carrying foreign currency and VND cash across the border (in force 1 September 2011), Articles 2 and 3, accessed October 2026, https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=152210 ↩ ↩² ↩³
xaydungchinhsach.chinhphu.vn, “Mức phạt với người xuất nhập cảnh không khai, khai sai số tiền mặt, vàng mang theo vượt mức quy định” (Decree 169/2026), 20 May 2026 (gov-secondary), accessed October 2026, https://xaydungchinhsach.chinhphu.vn/muc-phat-voi-nguoi-xuat-nhap-canh-khong-khai-khai-sai-so-tien-mat-vang-mang-theo-vuot-muc-quy-dinh-119260520111349618.htm ↩
Government of Vietnam, Decree 70/2014/ND-CP detailing the Ordinance on Foreign Exchange, Articles 7 and 16 (scanned PDF), accessed October 2026, https://datafiles.chinhphu.vn/cpp/files/vbpq/2014/07/nd-70.signed.pdf ↩
State Bank of Vietnam, statement of 4 October 2022 on foreigners’ transfers of lawful income, accessed October 2026, https://sbv.gov.vn/en/w/sbv526612 ↩
Hanoi Japanese School (school’s own page, not an official source), 入学・編入学について, dated 19 November 2022, https://jsh.edu.vn/webmanage2103/wp-content/uploads/2022/11/入学・編入学について（ホームページ）22.11.19.pdf ↩
e-Gov Law Search, 住民基本台帳法 (Basic Resident Registration Act), Arts. 22, 24, 25, retrieved October 2026, https://laws.e-gov.go.jp/law/342AC0000000081 ↩
International Electrotechnical Commission, “World Plugs” country table, web.archive.org snapshot of 18 January 2024, https://web.archive.org/web/20240118041648/https://www.iec.ch/world-plugs ↩
Immigration Services Agency of Japan, “再入国許可（入管法第26条）” and “みなし再入国許可（入管法第26条の2）”, https://www.moj.go.jp/isa/immigration/procedures/sainyukoku_00002.html ; https://www.moj.go.jp/isa/immigration/procedures/minashisainyukoku_00001.html ↩
Ministry of Public Security, Circular 12/2025/TT-BCA on driving tests and licences (in force 1 March 2025), Article 24, full text via xaydungchinhsach.chinhphu.vn, accessed October 2026, https://xaydungchinhsach.chinhphu.vn/toan-van-thong-tu-12-2025-tt-bca-cua-bo-cong-an-quy-dinh-ve-sat-hach-cap-giay-phep-lai-xe-119250303174347028.htm ↩