Even if you are not required to file a final return, you may be entitled to a refund by filing a “return for refund” if you have overpaid income tax due to Japanese withholding. The following individuals may be eligible for a tax refund:
● Those who terminated employment before the end of the year and were not reemployed during the remainder of the year.
● Those whose employment income did not undergo year-end adjustment.
● Persons receiving dividends are subject to aggregate taxation or manuscript fees.
● Individuals with employment income who can claim deductions for casualty losses, medical expenses, donations, or other applicable credits (e.g., for housing loans, political contributions, donations to NPOs, or earthquake-related improvements).
● Persons enrolled in the Japanese public pension system for at least six months and who can claim lump-sum withdrawal payments to the Japan Pension Service after leaving Japan.
(Note: You may claim a refund of the 20.42% income tax withheld if you file a return.)