The 23-year-old has stressed he is yet to put pen to paper on a contract with the Red Devils and is focused on performing with his country.
"The transfer is not complete for the time being. I have yet to sign the contract," Kagawa told Kyodo News after training with his Japanese national team on Tuesday.
"The team and I are fully focused on the next two games.
"It's better if we talk about (the transfer) after those matches. I want to focus on playing well over the next few weeks."