The duo came close after Carey, 46, split from fiance James Packer back in October, reported ET online.
"She's into him now," the source says, adding that Tanaka will be Carey's "New Year's kiss" after she performs in New York City on Dick Clark's New Year's Rockin' Eve with Ryan Seacrest on Saturday. "He gets along really well with the twins."
The singer and her new boyfriend spent the Christmas holiday together in Aspen, Colorado, with her five-year-old twins, Monroe and Moroccan.
"She bought him lavish designer Christmas gifts from the Aspen boutiques," the source adds.
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