Since 1986, Vietnam has conducted reforms to take the country out of poverty and slow development. The great achievements the country has gained are partially contributed by investment from foreign countries such as Japan, America, Canada, England and France. Among these donor countries, Japan is considered the biggest official development assistant to Vietnam. Both Japan and other donors are providing ODA to Vietnam to help economic development and poverty reduction. However, apart from the similarity, Japanese ODA has some differences from other contries' ODA in terms of the hierarchy, loans, loan conditions and investment sectors.