Consultancy firm, Black Tidings reportedly transferred $370,000 (£288,000/€313,000) to Papa Massata Diack around the time Tokyo was awarded the 2020 Olympic Games.
According to Kyodo News, documents show payments from the Singapore based company to a firm owned by the Senegalese.
Payments worth $2 million (£1.56 million/€1.70 million) made to Black Tidings are the subject of investigations by French authorities in relation to alleged vote buying, in connection with the 2020 Olympic and Paralympic bid race.
The payments were made before Tokyo was awarded the 2020 Olympics and Paralympics at the International Olympic Committee (IOC) Session in Buenos Aires, in 2013.
The holder of the Black Tidings account has been linked to Papa Massata Diack, the son of the former International Association of Athletics Federations President and IOC member, Lamine Diack.
Documents reportedly show Black Tidings transferred the $370,000 to Papa Massata Diack’s personal account and to his company, PMD Consulting Sarl.
Payments were made from August 2013 to January 2014.