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悠也 ⼩瀬
10 Oct 2025
民間セクター発展に関する決議「決議 No. 198/2025/QH15」について
Kobayashi Yusuke
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中国の最低賃金について（2025年10月時点）
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<p> </p> <h3><strong>Q.</strong></h3> <p>法人所得税申告は四半期、年末もどちらも必要なのでしょうか？</p> <p>どちらか一回のみではダメなのでしょうか？</p> <p> </p> <h2><span style="font-size:16px"><strong>A.</strong></span></h2> <p>今回は法人所得税の申告に関するご質問に関してご回答頂きます。</p> <p>ベトナムにおける法人所得税に関して、四半期ごとの予定申告と年末の確定申告がそれぞれ定められております。</p> <p>日本の場合のように前年の確定税額に基づいて四半期ごとの予定納付を行うことは認められておりません。</p> <p> </p> <p>そのため、ベトナム法人につきましては四半期ごとの予定申告、年1回の確定申告はその都度必要となる点をご留意頂ければと思います。</p> <p>仮に会計年度において利益が損失の場合であっても、四半期また年度末の確定申告は必要となります。<br /> （※ただし損失の場合、法人税をお支払いいただく必要はございません。）</p> <p> </p> <p>四半期の予定申告に関しては各四半期末に30日以内に、申告及び納付を行う必要がございます。</p> <p>また、年度末の確定申告に関しては決算月の90日以内に、申告及び納付を行わなければなりません。</p> <p> </p> <p>確定申告における年間の納税額が、結果的に四半期ごとの予定申告での納税額よりも上回ってしまった場合には、その差額を追加で納税する必要がございます。</p> <p>なお、申告書の提出先は法人のある所轄税務署となります。</p> <p> </p> <p>その他ベトナムに関する情報へのご質問等がございましたらお気軽にお問い合わせください。</p> <p>最後までお読みいただきありがとうございました。</p>
Evidance File :
法人所得税（CIT）四半期申告と確定申告について.pdf
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