The Yankees will almost certainly offer the impending free agent a qualify offer on Friday worth $13.3 million, and they would be very pleased if he were to accept it.
Kuroda signed a one-year deal for $10 million last winter, so the qualifying offer would be a healthy raise. He pitched very well for the Yankees in 2012, going 16-11 with a 3.32 ERA, so he could reasonably assume to field numerous lucrative multi-year deals this winter if he were so inclined. But Kuroda likes New York, and reportedly would like to return to Japan to pitch before calling it a career. So a one-year deal with the Yankees seems good for Kuroda.
A one-year deal would be perfect for the Yankees, as they are looking to fill out their rotation behind CC Sabathia and stay under the luxury tax threshold. Getting Kuroda back on a one-year commitment for below-market rates would have to be considered a boon.