Every month, your company will deduct income and municipal taxes from your salary, but students do not need to pay income tax if their annual income is less than 1,030,000 yen.
The year-end tax adjustment ("nenmatsu chosei") or final tax return ("kakutei shinkoku") are used to settle the excess or deficiency in taxes paid.
Year-end tax adjustment is done by your company. If your company does not make this year-end taxadjustment, you will need to file a tax return with the tax office.
See more about final tax returns別ウィンドウ