Tenso.com.
You pay Tenso via Paypal so you are getting the Paypal full protection. You still need to pay e-earphone via credit card though, but they are one of the biggest headphone vendor in Japan, so you should be fine as well. Ordering from j-phonic is of course fine. If you can't figure out how to order from the Japanese site, Tenso also provides ordering service with an extra fee of course. Many head-fiers (including me) have used Tenso to order headphone from Japan, and their service is well recommended.