Tokyo prosecutors say they go to Gosn and Nissan for reporting his income over a five-year period.
A spokesperson for Nissan was not directly available for comment on the announcement.
Former director Nissan Greg Kelly, who was in Tokyo at the same time as Ghosn was arrested, was also announced Monday, said police.
The two men are called to cooperate with the signing of Ghosn's income by approximately 5 billion yen ($ 44 million) over a five-year period commencing in March 2015, according to police. Japan's maximum penalty for submitting a false financial statement has been imprisoned up to 10 years and a fine of up to 10 million yen ($ 89,000).
Ghosn and Kelly have not yet published on the explanations. Japanese public broadcaster NHK reported Monday that Ghosn rejected the report against him.
This is an up-to-date story