What charges could he face?

Japanese prosecutors have accused Mr. Ghosn of an abuse of corporate trust, a crime that does not exist in federal law in the United States. He is also charged with underreporting $80 million in income and temporarily transferring a personal debt to Nissan.

[Carlos Ghosn taps a lawyer nicknamed ‘the Razor’ to defend him]

Prosecutors in the United States often use mail and wire fraud laws to accuse individuals of deception when they make personal gains. But there is a question of whether Mr. Ghosn actually misled Nissan, Mitsubishi or Renault, the three companies for which he served as chairman. In an interview with The Nikkei Asian Review, he maintained his innocence and accused senior executives at Nissan of an exercise in “plot and treason” carried out to have him removed from his position at the company.

The Securities and Exchange Commission has requested information from Nissan and Mr. Ghosn about any financial improprieties and possible misstatements in their financial reports. If there were to be a case filed against either party in the United States, it is much more likely to be a civil action, rather than a criminal prosecution, for violating the accounting requirements for companies whose shares are publicly traded. (Although violation of the federal securities laws can be charged as a crime, the Justice Department usually leaves accounting and corporate governance issues of the type involving Mr. Ghosn to civil regulators because proving the required intent can be difficult.)

Mr. Ghosn could also be accused of a crime in the United States for any underreporting of taxes owed on his pay, if he sought to avoid paying them on corporate benefits. Under tax laws, attempts to evade or defeat a tax or make false statement on any document filed with the Internal Revenue Service can result in criminal charges. Those crimes require showing that a defendant knew about the tax reporting law and purposefully defied it, so most cases involving a failure to pay the requisite taxes are handled through a civil audit in which the overdue taxes and a penalty are assessed. Criminal charges for this type of violation are uncommon when there is no evidence of active hiding of funds, such as creation of a secret offshore account.

How would he be questioned?

The Japanese Constitution states that “no person shall be compelled to testify against himself” and that a “confession made under compulsion, torture or threat, or after prolonged arrest or detention shall not be admitted in evidence.” But Mr. Ghosn continues to be interrogated about the alleged crimes. The protections afforded to a defendant do not preclude repeated questioning about the charges, even if the person refuses to cooperate.