Negotiations have been on-going with the 23-year-old for a number of weeks.
The deal, which is thought to be worth £12million, potentially rising to £17million with add-ons, is subject to a medical and work permit, although this is believed to be a formality.
The Japan international has established himself as a key figure at Dortmund after arriving from native club Cerezo Osaka in 2010, scoring 16 goals in all competitions last season.
He marks United's first signing this summer as Sir Alex Ferguson looks to bolster his midfield options.
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