NGON NGTI so9 2022 NGHITN COI, HIEN TIIqNG CHUYEN DI NGIIDUNG olor rtlcuor rRoNG rffincNsAr cOe xcUor Hec vrET NAM purl rru HA' Abstract: This research aims to investigate whether there is pragmatic transfer and how the Vietnamese learners perform the act of refusal in Japanese language Two groups of Vietnamese leamers of Japanese in Vietnam and in Japan took a DCT These results are then compared with those performed by two groups of Vietnamese and Japanese native speakers The study shows that while the JSL group only showed pragmatic transfers in the use of specific reasons to explain the refusal, the JFL group showed pragmatic fansfers in the high usage of reasons related to thet families or friends, as well as low usage ofapology in refusal These results contribute to confirm previous comparative studies of Vietnamese and Japanese languages, and suggest what should be taught to Vietnamese leamers of Japanese to aYoid cultural conflict Keywords: pragmaric tansfer, Vietnamese leamers ofJapanese, Japonese refusql, l Dft vAn ttd C6 lc nheng ngucri da gin b6 [6u ndm voi vi6c hgc vd nghi6n cuu ng6n ngt Nh{t tldu c6 th6 il6ng cim d.m6t di6m li: ti6ng NhAt ld mQt ng6n ngfi tinh t6 mang tl6-m brlm sic, tinh c6ch cta din tQc Nhft Bin, y6u cdu nguoi hgc phrii thdu.hi6u siu s5c b6i crinh v6n ho6, x6 hQi Nhit Bdn d6 c6 th€ li gini vd su dqng ti6ng Nhit md kh6ng gey "that 16" tinh chat."i t?i ng6n ngoai" (j n6i nem ngoii loi n6i) cta ti6ng Nhit sti dung bdi ngudi Nhft Do vdy, viQc phittriln ndng lqc nst dung (pragmatic competence) - c6 th6 tlugc hi6u ld "nlng lu c su dung ng6n.ngt tl6