When do I need to file a final tax return?

The final tax return must be submitted in the following cases.

1 Persons whose tax amount calculated by applying the income tax rate to the amount obtained by subtracting income deductions such as dependent deductions from the income amount of business income and real estate income exceeds the dividend deduction (in short, those who need to pay income tax) )
2 In the case of a salary earner,
・Those who pay more than 20 million yen
・Person who has income in addition to salary income, and the amount of income exceeds 200,000 yen
・Those who receive salary from two or more locations (the total amount of pay-as-you-go salary that is withheld but does not receive year-end adjustment and various income amounts (excluding salary income and Retirement income) who exceed 200,000 yen)
・Officers and relatives of family companies (persons who have received interest on loans, rent for stores, factories, etc. in addition to salaries from their family companies)
・Persons who have been deferred or refunded with withholding tax under the Disaster Reduction and Exemption Act
・Domestic employees who are not subject to withholding tax
3 If you do not submit a “Declaration on Receiving Retirement Income”
4 Persons who are subject to tax exemption on transfer income

1 Salary earner who receives deductions not applied at year-end adjustments such as medical expenses deduction
Those who have retired in the middle of two years and have not yet re-employed and have not yet made year-end adjustments.
3 Persons who have forgotten to submit life insurance deductions, etc. at the time of year-end adjustment
4 Persons whose income is only public pension, etc. and whose withholding tax is 0 or more

NTA website (outside site)