Yoshinobu Yamamoto: How his contract offers from the Dodgers and Yankees compared

The New York Yankees lost to Japanese right-hander Yoshinobu Yamamoto, but not for lack of effort.

Comparing the teams' performances lends credence to the idea that Yamamoto may have preferred the Dodgers to any other club.

The Yankees offered Yamamoto a higher average annual value than the Dodgers, an early opt-out and more money in the first five years, according to sources familiar with the proposals in question.

However, Yamamoto agreed to a 12-year, $325 million contract with the Los Angeles Dodgers that includes a $50 million signing bonus, opt-outs after years six and nine and back pay. The deal is not official yet. The New York Mets proposed the same 12 years and $325 million. Other details of their offer are unknown.

The Yankees offered Yamamoto a 10-year, $300 million AAV, compared to the Dodgers' $27.08 million. Their deal was opted out after the fifth year, and the salaries each year were the same, with no money charged.

So, including the $46.875 million posting fee to Yamamoto's Japanese club, the Orix Buffaloes, the Yankees were willing to commit to paying a total of roughly $200 million over five years, knowing that Yamamoto might then walk away.

What the Yankees did not offer Yamamoto was a record total value for the pitcher, exceeding the $324 million they guaranteed for Gerrit Cole after the 2019 season. They also did not offer a $50 million signing bonus, although both sides could have converted the money into a bonus if negotiations progressed.

Per Robert Raiola, CPA who is director of sports and entertainment at accounting firm PFK O'Connor Davies, Yamamoto They will not pay California tax on the signing bonus If he is not a resident of the country.

The Dodgers will pay the bonus in full in 2024, and the tax savings for Yamamoto could be as much as $7.2 million.

The message seems clear. Like Shohei Ohtani, Which reportedly has the Giants and Blue Jays ready for the matchup After the much-delayed 10-year, $700 million contract he received from the Dodgers, Yamamoto appears to have a specific team he wants to join. That team was the Dodgers.

(Top photo of Yamamoto: Yoichi Yamazaki/AFP via Getty Images)