This study was designed to investigate the differences in organizational structures and business activities management between agricultural cooperatives in Japan and Vietnam, and to suggest the relevant experience on management of agricultural cooperatives from Japan to Vietnam. The comparative analyzes show that although there were commonalities of agricultural cooperatives of Japan and Vietnam, there existed a number of differences in terms of historical development, legal framework, structural organization, and business activities. There were also differences in types and organization of business activities. The reasons for both the commonalities and differences have been found so diverse, including the distance of economic development level between two countries. As a result,Vietnamese agricultural cooperatives can learn a lot of relevant lessons from Japanese case for better future development.