Most wage earners are not required to file a final tax return because the calculation and payment of income taxes are completed through the year-end adjustment by the person paying the salary.
However, in principle, wage earners are required to file a final tax return if any of the provisions applies:

1 Your total earnings from employment exceeds 20 million yen.
2 You receive salaries and wages from one source only, and your total income (excluding employment income and retirement income) exceeds 200,000 yen.
3 In the case where you receive salaries and wages from two or more sources and they are all subject to tax withholding, the sum of total earnings from employment (excluding primary salaries) and total income (excluding employment income and retirement income) exceeds 200,000 yen.

(Note) However, you need not file a final tax return if your total earnings from employment after subtracting all the tax allowances (excluding the deductions for casualty losses, medical expenses, donations and basic exemption) does not exceed 1.5 million yen, and your total income (excluding employment income and retirement income) is 200,000 yen or less.

4 You are a director of a family company or a relative of the director thereof, and receive interest on loans or rent for properties from the company concerned.
5 The withholding of income tax, etc., is postponed under the Disaster Exemption Act.
6 You receive salaries and wages from those who are not obliged to withhold income tax at source.
7 If the income tax amount corresponding to retirement income were calculated by a regular method, it would exceed the amount of tax withheld from the retirement income.
(Note) Total income (excluding employment income and retirement income) does not include the following:
  1. 1 Dividends from listed stocks, etc., and small dividends from non-listed stocks, etc., which you have chosen not to report in your final tax return.
  2. 2 Capital gains of listed stocks, etc., in an account that is designated as withholding tax account, which you have chosen not to report in your final tax return.
  3. 3 Interests on specified government or company bonds, which you have chosen not to report in your final tax return.
  4. 4 Interests on deposits and savings or bonds and debentures, which are subject to separate withholding tax at source.
  5. 5 Income from products which are similar to financial products such as mortgage securities, which is subject to separate withholding tax at source.
  6. 6 Income derived from profits obtained from single-premium endowment insurance (where the term of insurance is five years or less or where the term of insurance is over five years and cancelled within five years), which is subject to separate withholding tax at source.