Who Needs to File a Tax Return?

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 "タックスアンサー" https://www.nta.go.jp/taxes/shiraberu/taxanswer/index2.htm This article was reorganized by ＳＩＡデジタルテクノロジー株式会社 based on the above source. ※This language version is a machine translation from the Japanese version (ＳＩＡデジタルテクノロジー株式会社).