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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
10 Oct 2025
中国の最低賃金について（2025年10月時点）
塚田 涼太
9 Oct 2025
オンアライバルビザ（VOA : Visa on Arrival）での入国方法
清水 信太
9 Oct 2025
【ベトナム】労働許可証に関する新政令（政令第219/2025/ND-CP）の公
TAKEHEHIRO NAGAYAMA
9 Oct 2025
マレーシア 1985年食品規則（Food Regulations 1985）」の改正
松木 祐里香
3 Oct 2025
プノンペン国際空港が新空港「テチョ国際空港（KTI）」 に移転
松木 祐里香
3 Oct 2025
タイ、アルコール飲料規制法（Alcoholic Beverage Control Act）の改正
Toshio Yamada
2 Oct 2025
税負担の軽減に追い風：国内企業へのVAT優遇を最高裁が承認
北岡 光里
27 Sep 2025
インド最高裁 Hyatt 判決：固定場所PE認定の基準拡大と多国籍企業へ
北岡 光里
27 Sep 2025
第56回 GST 評議会（2025年9月）決定内容と在インド子会社への影響
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<p> </p> <p>今週も2021年の1月より運用が開始される「改正労働法」に関して記載していきたいと思います。</p> <p>ベトナムでは以前、給与の1ヶ月分の「賞金」(テトボーナス)を支払う義務がありましたが、近年ではそのような義務は撤廃されていました。<br /> 「賞金」支払いの義務が無くなったものの、今でも給与１ヵ月分の「賞金」を支払う名残が続いています。</p> <p>2019年11月に可決された2021年1月より運用が開始される改正労働法では、現在運用されている法律の「賞金」の表記が「賞与」に改まりました。</p> <p> </p> <p>表記の変更により、ベトナム国の企業はこれまで「現金」として支払っていたものを、<br /> 現物やサービスを「賞与」としても授けることが可能となりました。</p> <p>なお、「賞与」の支払いに関しましては、実務上で年一回と設定する企業が多く、<br /> また支払時期については、旧正月前に設定している企業が多いのが実態となっています。</p> <p> </p> <p>この記事に対するご質問・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 :
改正労働法第104条に関して.pdf
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