The 25-year-old became the latest J-League star to be heavily linked with the Parkhead outfit earlier this months and is set to undergo a medical before the end of the year.
Ideguchi gained some experience of British football during a spell with Leeds United in 2018, despite failing to play a first-team match.
According to Japanese media outlet Sponichi Annex, a fee in the region of 128million yen (£850,000) has been agreed between the two clubs.
However, it is claimed there are still ‘visa issues’ to navigate but they are unlikely to prevent his move to Glasgow.
Hoops manager Ange Postecoglou admitted earlier this week he would be “a fool” not to return to the Asian transfer market following the success of striker Kyogo Furuhashi, who has scored 14 goals since his summer arrival from Vissel Kobe.
It is thought the Australian head coach has been plotting a triple raid on the J-League, with Ideguchi the latest name to emerge as a top target, joining defender Reo Hatate of Kawasaki Frontale and striker Daizen Maeda of Yokohama F. Marinos.
Who is Yosuke Ideguchi?
Described as a dynamic central midfielder, Ideguchi began his youth career at youth career at Aburayama Kameriazu before joining Gamba Osaka’s academy in 2009.
He made his first-team debut five years later and won the J-League’s ‘Rookie of the Year’ award in 201 that cemented his status as the country’s next rising star.
After spending a decade with Osaka, he joined Leeds United in January 2018 on a four-and-a-half year deal, before joining the club’s feeder team in Spain, Cultural Leonesa on loan a day later.
The following season, he played in pre-season games under Marcelo Bielsa, but his first-team opportunities were severely limited, despite showing a terrific level of professionalism in training.
He joined Bundesliga 2 outfit Greuther Fürth on a season-long loan with the option of making the move permanent. However a cruciate ligament injury forced him to miss the majority of the season.
Ideguchi returned to Gamba Osaka in August 2019 and has rebuilt his career. He earned his first senior international call-up in November 2016 and has since been capped 15 times.
Ange Postecoglou watched the player score for Japan in a World Cup qualifier against Australia in 2017, before scoring the winner in East Asian Football Championship match against North Korea.