groups and the profits are used for political activities, while a donation is a one-way profit."

Nukaga said he checked but found no records and has no recollection of being present at a dinner party with Moriya and Motonobu Miyazaki, the former Yamada executive now under arrest for alleged embezzlement.

"I spent day and night looking into (past records) . . . but have found that I did not attend" such parties, Nukaga claimed.

On Thursday, Moriya told a different Upper House committee that he thought two former defense ministers — Nukaga and Fumio Kyuma — wined and dined with Miyazaki on separate occasions.