Former Vissel Kobe star Andres Iniesta and two other foreign footballers have been accused of failing to declare income totaling over 2.1 billion yen ($13.8 million) in connection with their J-League club contracts, sources close to the matter said Friday, Paralel.Az reports citing Kyodo.

The Osaka Regional Tax Bureau concluded that Spain World Cup winner Iniesta, former South Korea goalkeeper Kim Jin Hyeon and Brazilian forward Patric were required to file income tax reports as residents of Japan for periods when they categorized themselves as nonresidents, the sources said.

The three players treated their income as exempt from Japanese taxation when they first arrived in the country, believing they were still nonresidents, but the taxation law stipulates those based in the country should be treated as residents. As the players were living in Japan with their families they were subject to the country's income tax law.

Iniesta, currently at Emirates Club in the United Arab Emirates, was certified as a resident for his contract in 2018 that was less than a year long and has been ordered to pay 580 million yen in back taxes, according to the sources.

Cerezo Osaka keeper Kim has been ordered to pay 220 million yen in back taxes and Patric, previously at Gamba Osaka and currently at Nagoya Grampus, 210 million yen.

Vissel and Cerezo declined to comment on the matter, citing privacy concerns, while Gamba said they are "handling the matter appropriately and under the guidance of the tax authorities and the J-League."

In 2015, a female professional golfer from South Korea was accused of failing to declare 300 million yen in income while she was based in the Kansai region, centering on Osaka, so she could play on the Japanese tour.