Former Nissan Motor executive Greg Kelly on Tuesday (September 15) pleaded not guilty to charges he helped his old boss Carlos Ghosn hide his earnings.
The American lawyer has been on bail in Japan since being released from jail in 2018 and denies wrongdoing.
Ghosn himself fled to Lebanon in December after making a dramatic escape from Japan.
Kelly, who was a representative director at Nissan, was charged with helping Ghosn hide $88 million in compensation over eight years through deferred payments.
Ghosn was smuggled out of Japan in a speaker case on a private jet.
He had been awaiting trial on charges of under-reporting earnings, breach of trust and misappropriation of company funds, all of which he denies.
Kelly's trial, in which Nissan is also a defendant, could take about a year.
If found guilty, Kelly could face up to 10 years in prison and a fine of over $90,000.
Nissan has cooperated with prosecutors, and it declined to comment.