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This list includes all characters and items, that can be missed forever and cannot be obtained at a later time or by a second chance. It should be interesting for collecting issues/perfect files.
WARNING

This guide contains some huge story spoilers!

Characters

Notice that you have to recruit all characters before the last major battle, in order to get the 108 stars bonus. This includes keeping them all alive, except Gremio. The "point of no return" is your chat with Mathiu next to Liukan, right after your return from Shasarazade.

Character Instruction Point of no return
Kwanda Don't execute him a the top of Panna Yakuta Castle. Instead, forgive him and he will join. Your return from Panna Yakuta Castle.
Milich Don't execute him and let him join the Liberation Army. Your return from Scarleticia Castle.
Pahn You have to win the optional duel with Teo.
His level should be at least 30, his weapon at lv 12 and don't forget to equip him with updated armor as well.
After the duel Teo vs. Pahn.
Maximillian Agree on his first offer to join your army when you meet him at the Northern Checkpoint, or he will not re-appear. After your first encounter with him at the Northern Checkpoint.
Sancho Same as Maximillian. Same as Maximillian.
Mace You need to take all the other blacksmiths with you at castle lv 4, and there are few chances with at least four free party slots. The last chance is right after you landed by boat on Shasarazade. Don't go near the entrance, turn around and leave.
Leon Need to deliver Mathiu's letter, which won't work most of the time, since Mathiu participates often in major battles or other events.
Castle lv 4 is required too.
After you started the mission to Shasarazade.

Items

Item Sourcing Point of no return
Octopus Urn 1: One can be found in a treasure on Mt. Tigerwolf.
∞: More are rare drops of BonBons in Gregminster area, only at the beginning.
When you pass the Fortress of Kwaba for the first time.
Notice that once you are banished from Gregminster, there is no appraiser available until you leave the area.
Celadon Urn ∞: Very rare drops of BonBons. When you pass the Fortress of Kwaba for the first time.
Notice that once you are banished from Gregminster, there is no appraiser available until you leave the area.
Power rune piece 1: Treasure in Toran castle basement. After your fight with the Zombie Dragon.
Yardstick
Salt
Soy sauce
Soap
∞: These items can be traded over and over again,
as long as you don't deliver the soap or hold the next item needed for the trading process in any inventory of your current party.
Drop these items in your storehouse, and repeat the trade as many times as you wish, to keep these exclusive items.
Delivered the soap and recruited Sarah.
Goldlet The only piece of equipment with limited amount:
1: Very rare loot from Gigantes (boss). Check the Bestiary.
1: Found in the Dragon's Den.
The first one is missble if you didn't get it from Gigantes.

Nonrecurring Areas

Areas you cannot re-enter, for whatever reason.

Area Missables Point of no return
Magician's Island Medicine 6
Leather coat
Talk to Leknaat for the first time.
Gregminster #1 Visit the armory in order to add the stockpile to your castle shop. When you are banished from Gregminster.
Toran castle basement Medicine 6
Mega medicine 3
Antitoxin 4 (x2)
Pointed hat
Toe shoes
Hazy crystal
Wind crystal
Power rune piece
2000 bits
After your fight with the Zombie Dragon.
Village of the Elves Visit the armory in order to add the stockpile to your castle shop. Deliver the Running Water Root to the Dwarf Elder.
Village of the Hidden Rune Mega medicine 3
Champion's crystal
Boar crystal
After your return to the Cave of the Past.

Miscellaneous

Other chances to loose items.

Subject Instruction Point of no return
Ted's Inevntory & Rune Pieces Clear out Ted's inventory, before he leaves the party forever or his items will be lost.
Don't embedd any rune pieces on Ted's weapon as you cannot remove or keep them.
Return to Greminster after you handed over the bandits to Grady.
Embedd any rune piece on his weapon at Lenankamp.
Hero's Rune Remove Hero's Rune before he receives the Soul Eater or it will be lost. Return to Greminster after you handed over the bandits to Grady.
Odessa's Inevntory & Rune Pieces Clear out Odessa's inventory, before she leaves the party forever or her items will be lost.
Don't embedd any rune pieces on Odessa's weapon as you cannot remove or keep them.
Return to the Inn at Lenankamp after you delivered the blueprints in Sarady.
Embedd any rune piece on her weapon at Lenankamp.