Ghosn faces new charges
The latest indictment means Ghosn is eligible for bail. The former Chairman's lawyer is set to file for his release on Friday.
Ghosn's alleged co-conspirators, Nissan Director Greg Kelly and Nissan Motor, were also indicted for the alleged misreporting.
Ghosn, Kelly and Nissan were previously indicted on December 10 on similar allegations related to financial statements filed over a five-year period that ended in March 2015.
Nissan has expressed regret over the case but hasn't said whether it will contest the allegations.
Ghosn has called the charges against him "baseless" and Kelly, who is currently out on bail, has maintained his innocence.
Ghosn faces an additional charge of breach of trust related to a series of transactions with Saudi Arabian businessman Khaled al Juffali.