Federal prosecutors in MA said former U.S. Green Beret Michael Taylor, 59, and his son, Peter Taylor, 27, helped Ghosn previous year flee to Lebanon to avoid trial in Japan over alleged financial wrongdoing.
In January, Japanese officials issued an arrest warrant for Taylor, his son, and longtime acquaintance, George Antoine Zayek, 60.
Taylor, once worked undercover for U.S. Law enforcement after starting his career as a Special Forces paratrooper.
According to federal court documents obtained by The Drive, Japanese investigators found that the three men had a lengthy history of traveling to meet with Ghosn ahead of Ghosn's December 29 escape.
Mr Ghosn said he fled Japan because he could not expect a fair trial, was subjected to unfair conditions in detention and was barred from meeting his wife under his bail conditions.
Earlier this month, a lawyer said Turkish prosecutors have prepared an indictment charging seven people, including four pilots and two flight attendants, over Ghosn's escape via Istanbul to Lebanon after fleeing Japan.
A lawyer for both Taylors did not immediately comment.
USA law enforcement learned Peter Taylor had booked a flight from Boston to Beirut departing on Wednesday with a layover in London and he was arrested by United States marshals as was Michael Taylor. Meanwhile, Ghosn, who was out of custody on a hefty bail, headed to the Grand Hyatt in Tokyo and met up with Peter Taylor in his hotel room, authorities said.
The duo then boarded a train from Osaka into Tokyo, where they met up with Ghosn, according to court documents. About two hours later, Taylor and Zayek leave with luggage, including the two large boxes, and go to the airport.
"Instead, Ghosn was hiding in one of the two large black boxes being carried by Michael Taylor and Zayek", the complaint alleges. The two men brought two large black boxes with them, claiming to be musicians carrying audio equipment, according to court papers.
There were no recorded images of Ghosn leaving the hotel room, according to the court filing.
Carlos Ghosn is seen in a auto leaving from the attorney office in Chiyoda Ward, Tokyo. Once at the airport, their luggage passed through the security gate without being checked and was loaded onto a private jet.
Despite being monitored 24 hours a day, on 29 December he managed to fly to Beirut, Lebanon, via Turkey. The same day Tokyo District Court revoked his bail.
Justice Department spokesperson Nicole Navas said Michael Taylor, 59, and Peter Taylor, 27, were arrested by the U.S. Marshals Service in Harvard, Mass. The U.S. has an extradition treaty with Japan, and Japan informed U.S. officials that it intends to file a formal extradition request, per court documents.
The U.S. attorney's office in Boston said the men were arrested pursuant to Japanese warrants.