Osaka, who was set play for the first time since her Australian Open triumph, has suffered with back problems in the past.
"I am sorry to have withdraw from Doha this year as I was looking forward to playing and seeing my fans there," the 21-year-old said in a statement.
"I wish everyone a great week and hope to see everyone next year."
Simona Halep, the Romanian who Osaka replaced as world number one, Karolina Pliskova and Angelique Kerber head up the field in Doha from Feb. 11.
(Reporting by Jack Tarrant, editing by Nick Mulvenney)
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