No, Please read Page 11.
Basically it says:
If your Income other than primary employment income is Less Than Y200,000 AND has had Japanese Taxes Withheld at Source, then you don't need to file.
If your Income other than primary employment income is Greater Than Y200,000, Even If has had Japanese Taxes Withheld at Source, then you have to file.
If your Income other than primary employment income is of any value, AND has not had Japanese Taxes Withheld at Source, then you have to file. (This applies to all Foreign Income as Japanese Taxes will not have been withheld at source)
You can see the Japanese equivalent document here, and of course the Japanese Doc is correct, and the English Translation is only for reference
https://www.nta.go.jp/taxes/shiraberu/s ... yuiten.pdf
https://www.nta.go.jp/taxes/shiraberu/s ... ukugyo.htm
https://www.nta.go.jp/taxes/shiraberu/s ... sho/02.htm
Let me rephrase the English on Page 11 to be more easy to understand...
1. Persons with Only Employment Income
*For most people (with only employment income), the income tax is settled by the “year-end adjustment” 年末調整 by the employer, so they do not have to file a return 確定申告.
If you choose to file a final return, you include the information about your salary income from the 源泉徴収票 in the return (to claim credit for the tax withheld).
You Are required to file a final return;
(1) If your total Income exceeds 20,000,000 yen, you have to file.
(2) If your total Income from a source other than your primary employment income or retirement income exceeds 200,000 yen even if subject to the Japanese withholding, you have to file.
Don> Implying that if the additional income is less than 200,000 yen and subject to the Japanese withholding, the Tax has already been paid through Withholding, and you do not have to file... (see later. P.56)
(3) If your total Income from sources other than your primary employment income or retirement income that has not been included in the year-end adjustment 年末調整 exceeds 200,000 yen, even if subject to the Japanese withholding, you have to file
Don> Implying that if the additional income is less than 200,000 yen and subject to the Japanese withholding, the Tax has already been paid through Withholding, and you do not have to file... (see later. P.56)
*However, you need not file a final return if the remaining amount after subtracting the total amount of deductions for income (except for deductions for casualty losses, medical expenses and donations and basic exemption) from your total amount of earnings from salary etc. is 1,500,000 yen or less as well as your total amount of income (except for the employment income and the retirement income) is 200,000 yen or
less when all of the Income is subject to the Japanese withholding.
(5) If (you are Permanent Resident For Tax Purposes and) you receive Income abroad, you have to file
Don> I thought this line was clear, but the reason which is not stated is that any Foreign derived Income has not been subject to Japanese Withholding, and so they have not received their taxes on this income, so you have to file. This includes all Foreign Derived Income from any of the classes of Income; Interest Income, Dividend Income, Real Estate Income, Business Income, Employment Income, Capital Gains, Occasional Income or Miscellaneous Income. You have to report all of it. Non of it has been subject to Japanese Withholding.
(6) If you are a director of a family company or a relative of the director, and you receive payments such as interest on loans, rent for a store, office or factory, or charges for the use of machines and tools besides salary etc. from the company concerned, you have to file.
(7) If the withholding taxes were postponed or you received a tax refund, under the provisions of the “Law Relating to Exemptions, Deductions and Deferment of Tax Collection for Disaster Victims.”, then you have to file.
Even when you fall under any of the above, you are not required to file a final return if the amount of tax calculated based on your Total Taxable Income, after subtracting all of your deductions including the basic exemption, is less than or equal to your Credit For Dividends and Special Credit For Loans etc. related to a dwelling (specific additions or improvements, etc.), which was applied in your year-end adjustment 年末調整.
Don> However, Credit For Dividends ONLY applies to Japanese Equities held with a Japanese Broker, and only when selecting the Aggregate Taxation Method. Therefore, this paragraph does not apply to Foreign Sourced Income. You have to file.
See Page 56
2. System that Eliminates the Need to Declare Dividend and Interest Income
For the following interest and dividend incomes (1) through (7), (The Aggregate Taxation) system is in force that eliminates the need to declare said income because the Withholding Tax will complete the taxation liability for said income. When choosing to use the (Separate Self Assessment) system, however, credit for dividends or the withholding income tax etc. may not be claimed.
Don> I already explained this point. And see 2) below.
3. Dividends, etc. not eligible to Credit For Dividends ( under the Aggregate Taxation Method)
Dividends, etc. that are eligible to Credit For Dividends include dividends from surplus and profits, and distribution of surplus, money and revenues of securities investment trusts earnings, which come from a corporation that is headquartered in Japan, and are limited to dividend income that is subject to the aggregate taxation in filing a final return.
Don> Therefore, dividends, etc. received from foreign corporations are not eligible to Credit For Dividends. You have to file and use the Separate Self Assessment Taxation Method of Foreign Sourced Income.
In addition, the following dividends, etc. are not eligible to Credit For Dividends.
(1) In the case you have not selected and are not required to file a tax return
(2) In the case that the Separate Self-Assessment Taxation is selected.
Don> If you select the better Tax Rate under the Separate Self-Assessment Taxation Method, i.e. Dividend Taxes of 15% National, 0.315% Reconstruction and 5% Residential Taxes, then you cannot use Credit For Dividends.
If you do not select the Separate Self-Assessment Taxation Method, but instead select Aggregate Taxation Method, i.e. Your Marginal Tax Rate National, 0.315% Reconstruction and 10% Residential Taxes are applied to all Income of all types, then you can use Credit For Dividends to offset the difference between the Marginal Rate under the Aggregate Taxation Method and the Dividend Tax Rate under the Separate Self-Assessment Taxation Method
(3) Interest from foundations
(4) Dividends, etc. related to distribution of revenues of management investment trusts, such as private offerings and public corporation bonds
(5) Dividends, etc. related to distribution of revenues of management investment trusts, such as overseas private offerings and public corporation
bonds
(6) Dividends, etc. related to distribution of revenues of specified stock investment trusts that trace overseas stock index
(7) Dividends, etc. related to distribution of revenues of securities investment trusts, such as securities in specified foreign currency
(8) Dividends, etc. that will be received from investment trusts by public offering by qualified institutional investors
(9) Dividends, etc. that will be received from specified trusts.
(10) Dividends, etc. that will be received from specified-purpose companies
(11) Dividends, etc. that will be received from investment corporations
Don> i.e. If you cannot use Credit For Dividends to offset the difference between the Aggregate Taxation Method and the Dividend Tax Rate under the Separate Self-Assessment Taxation Method, then you should file under the Separate Self-Assessment Taxation Method, which means you have to file. Form B - Pages 1&2 AND Page 3...
申告書B【令和2年分以降用】（PDF/1,145KB）
https://www.nta.go.jp/taxes/shiraberu/s ... r02/02.pdf
申告書第三表（分離課税用）【令和2年分以降用】（PDF/571KB）
https://www.nta.go.jp/taxes/shiraberu/s ... r02/03.pdf