Here is how they work out the 12.8 million yen price for the base Roadster:
1) Tesla's effective $/yen rate currently = 100 yen per dollar (depsite the actual rate being close to 80 yen per dollar, they have a "buffer" built in)
2) About $5,000 or so extra to fly the car into Japan from US or UK.
3) About $3,000 to convert the car to Japan-spec. (slightly different safty standards, different license plate holder, etc.)
4) 5% sales tax on top of the whole thing -- this is the one tax that has not been waived in Japan unfortunately for EVs.
Anyway, it adds up to about the 12.8 million yen price. For other options such as Sport version or upgraded interior, they simply do a straight conversion at 100 yen to the $, no extra fees... However, you do get close to $40,000 back from the Japanese government in cash when you purchase or lease the vehicle -- which brings it back down almost exactly to the price you'd pay for it in the US. Tesla is pretty clever in this regard -- they've set the price exactly at a point where they benefit from this huge subsidy rather than the buyer. But it would be a pain in the neck to buy it in the states, ship it over, convert it, etc. At the end of the day, the Japanese government pays Tesla $40,000 for each Roadster they sell here. Note: the rebate money likely will run out as there is a fixed pool which also includes the Leaf, i-MiEV, etc. Once the pool runs out, I bet Tesla cuts the price of the car here. We'll see.... I had a very long discussion with them about how their pricing was a bit unfair, etc., but I was told to take it or leave it! So I ended up taking it. I just wanted one too much!