Tax
Who Needs to File a Tax Return?
January 1, 2026
People whose income exceeds a certain amount, or who meet specific conditions, are required to file a tax return. However, there are exceptions where filing is not necessary, such as when your salary or pension income falls below certain thresholds and withholding tax has already been applied.
You are required to file a tax return if you meet any of the following conditions:
- Your income exceeds the total of your income deductions, and the tax on that excess amount is greater than the combined total of your dividend tax credit and the special housing loan deduction applied through your year-end tax adjustment.
- You do NOT need to file a tax return if your salary income is 2,000万 yen or less, your entire salary from one employer is subject to withholding tax, and your income other than employment income or retirement income is 20万 yen or less.
- You also do NOT need to file a tax return if your public pension income is 4,000,000 yen or less, the full amount has withholding tax applied, and your other income is 200,000 yen or less.
Source
国税庁
This information is reference material based on official announcements. Always verify accurate information on official websites or with relevant authorities.