Ghosn allegedly arranged this overt/covert payment system because allegedly he was unhappy that compared to euro and American auto execs, he was being under compensated.
This scheme if true is unlawful. Euro and American auto execs get paid above board and since there is no need for dual streams (because if you can command 200 million and you can get it, you don’t have to be shamed about it.).
In Japan it’s improper to be overcompensated but in order to be on par with other execs’ pay Ghosn arranged this overt/covert compensation system.