TOKYO/BILOXI, Mississippi (Reuters) – Japan’s tax authorities have begun a review of how slot machine maker and casino developer Universal Entertainment accounted for $40 million in payments made in 2010 to an associate of the Philippines’ top gambling regulator at that time, people with knowledge of the matter told Reuters. Separately, the payments are also a focus of a previously undisclosed criminal investigation by Hong Kong’s Independent Commission Against Corruption, sources said.