The Japanese can claim (perhaps correctly) that this does not reflect Japanese attitudes, but SOMEBODY above the individual soldiers has to be accountable.

日本人可能声称（也许是正确的）那不能反映日本人的态度，但是在每个士兵之上的某些人是有责任的。

youdao

And they are held accountable to those above them in the hierarchical structure of greed.

FORBES: Capitalism, After The Election

In this regard, messages exchanged among Permanent Delegations or Permanent Observer Missions and between them and the Secretariat must be guided above all by the principles of care and discretion, to avoid making the Organization legally accountable to third parties for information disseminated through its network for which the issuing delegation alone is responsible.

UNESCO: Website Toolkit

In this fashion, the principle is vindicated that no man is above the law, for in the criminal justice system the president will be treated like any other citizen and accountable to the rule of law.

CNN