Tokyo prosecutors have charged Nissan's former chairman Carlos Ghosn, another executive and the carmaker itself for allegedly underreporting income.
The charges, imposed on Monday, involve allegations that Ghosn's pay was underreported by about 5 billion yen (R615m) in 2011-2015. The prosecutors said earlier that the allegations were the reason for Ghosn's arrest on November 19.
The prosecutors issued statements also outlining new allegations against Ghosn and Greg Kelly, the other executive. The fresh allegations are of underreporting another 4 billion yen (R504bn) in 2016-2018. Nissan as a company was not mentioned in the latest allegations.
In Japan, a company can be charged with wrongdoing.
Some kind of action by the prosecutors had been expected because the detention period allowed for the allegations disclosed earlier was to end on Monday.