I have seasons 1-3 in Japanese. I got them for like $25 or so per season. Definitely don’t pay the $124. But be careful if you do buy them, as the DVDs are region locked, meaning they can only be played on a DVD player that plays Japanese DVDs.
Here’s season 1 for cheaper. Obviously I can’t promise they’ll ship to wherever you live. I’d also like to forewarn you that the Japanese dub isn’t so great, and the subs aren’t so good either. Lots of jokes not translated properly/at all. My wife is Japanese but doesn’t speak English very well, so I introduced Frasier to her last year with these DVDs. I noticed while watching it together that a lot of the subs were clearly made by someone simply translating the WORDS of the jokes and not the actual MEANING of the jokes, really losing a lot of the actual comedy.
Looks like they have Seasons 1-3 available on (expensive) DVD box sets on Amazon Japan. According to one review, it looks like there's both Japanese subtitles and a Japanese dubbed track, although he does note that some of the jokes appear to be lost in translation. Judging from the other reviews, they either never broadcast beyond S3, or at the least there are no DVDs for S4 and beyond. Looks like if you can get it used it's much cheaper, although I don't know how savvy you or your friend are with ordering things from Japan.
Edit: If you do want to try ordering, you can buy it directly from Amazon.jp and have it shipped globally. If you want to order it used, usually sellers will not ship internationally, and you may need to use a proxy service like Tenso.com. Either way, make sure you're ordering with a credit card that doesn't charge fees on foreign currency transactions.