Former Nissan executive Greg Kelly is pleading not guilty to helping the company's former chairman under-report his earnings.
Kelly has denied allegations he was involved in a criminal conspiracy with former Nissan head Carlos Ghosn.
Ghosn is accused of under-reporting his compensation by nearly $90 million over several years.
"This should have been a criminal matter in Japan. I'm not guilty of violating any laws in Japan," Kelly said.
Ghosn Is in Lebanon, where he is a citizen, after an escaped from Japan in 2019. Earlier this year, authorities in Japan issued arrest warrants for him and three Americans accused of helping smuggle him out of the country.
For Newsy, I'm Terace Garnier.