Actually that is the price of the car off the lot (Goo-net display cars that are for sale via dealerships). Then you have to pay transport in Japan, shipping here, customs, GST etc, transport to compliance shop IF you can find one that wants to get the compliance plates for the 350S (good luck).
Prob add another $8k on top. Much, much more than that if you have to pay for the testing/evidence/emissions etc.
Same seats are in the PM35 Axis S so easy to come by