In a statement on social media platform X, the ministry said the outline agreement would include exchanging information and technological support.
The Nikkei business daily first reported the deal would be signed and that it included using technologies from Japanese companies such as Hitachi and IHI for building the first nuclear power plant in Poland.
As Poland seeks to cut reliance on carbon-intensive coal, it chose Westinghouse Electric to build a first plant on the Baltic sea coast that is set to cost some $40 billion and is due to be fully operational by 2040.
Prime Minister Donald Tusk also last month said the country would seek financial partners to help fund the construction of a second nuclear power plant.
