Osaka played in this year's Brisbane International in January, losing in three sets to Czech star Karolína Pliskova in the round of 32.
The Japanese player has decided to skip Brisbane this summer, instead opting to play in Auckland.
Osaka, a four-time grand slam singles winner, returned to tennis in Brisbane this year after an 18-month break, during which she gave birth to a daughter, Shai.
Currently ranked No.76 in singles, Osaka lost in the second round of the US Open on August 29 to another Czech player, Karolina Muchova.
That loss prompted Osaka to part ways with her coach, Wim Fissette.
Osaka reached the top of the world rankings in 2019, the same year she won her first Australian Open crown, an effort she repeated in 2021.
Her first grand slam singles title came at the US Open in 2018. She triumphed in New York again two years later.
Osaka last played in Auckland in 2017, reaching the quarter-finals.
"Naomi is one of the premier players in tennis with an exciting and hard-hitting game," tournament director Nicolas Lamperin said on Thursday.
"It is always challenging to return to this sport after extensive time away, but Naomi has shown some extremely promising form.
"She has an immensely powerful game and plays an exciting brand of tennis. Many believe Naomi will re-emerge at the top of the sport, and that journey for the 2025 season will start here in Auckland."
Osaka said she had fond memories of her last visit to Auckland
"I am looking forward to just embracing the nature of Auckland and of course playing in a tournament that I have not played in for a long time," she said.
"I am excited to return to Auckland. When I was there last time I was fortunate to go on a helicopter tour and explore the beaches, which I thought were really beautiful.
"My other memory is that Auckland has the best salmon."
The ASB Classic runs from December 30 to January 5.
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