If you have lived in Japan for more than one year, or if you are employed under a contract of at least one year, and your status meets any of the criteria below, you are generally required to file a final tax return.
(This excludes those eligible for a tax refund provided a final return is filed.)
● If your total non-employment and non-retirement income, combined with earnings from salary not subject to year-end adjustment, exceeds ¥200,000 and you receive salary from two or more sources where Japanese withholding applies to all.
● If your non-employment and non-retirement income exceeds ¥200,000 and you receive salary from a single source where Japanese withholding applies.