
The 65-year-old American was found guilty of financial misconduct this month in Tokyo, but only for his actions in the 2017 financial year.
He was handed a six-month suspended sentence and acquitted for the previous six years.
Prosecutors had sought two years in prison for Kelly, accusing him of helping former Nissan president Ghosn under-report his income by ¥9.1 billion between 2010 and 2018.
Kyodo News said Nissan has filed a lawsuit seeking ¥1.4 billion in compensation at the district court in Yokohama, where its headquarters is located.
Nissan could not immediately confirm the reports when contacted by AFP.
The Nikkei business daily said the suit was filed on Jan 19.
It comes days after prosecutors said they would contest the court ruling, which Kelly’s lawyers have also appealed.
Nissan had pleaded guilty in a separate case, and was ordered to pay a fine of ¥200 million by the Tokyo court.
Kelly was detained at the same time as Ghosn in November 2018, but the former Nissan chief jumped bail and fled to Lebanon the following year, leaving Kelly alone to face charges in Japan.