I currently have a spare pair of tickets for the 12/31 BS Fuji Rodeo Club event to be held at the Budokan before the countdown event. Doors open at 16:00 and the show starts at 17:00. Ticket does not include entry to the countdown live.
For the pair it’s 14,688 yen, or 7,344 per ticket.
I won’t know the seats until mid-December, but they should be decent as they will be either Fan Club seats or from a special BS Fuji Rodeo Club lottery.