Kale swapped out the toroidal transformer in one of his X1 restorations. He upgraded one from a Japanese 100v version to a European 230v version.
It seems he changed only the toroid, but message him for details. Here is the thread
http://audiokarma.org/forums/index....apan-to-export-model-plus-restoration.477461/
Keep in mind possible differences in the power switches. To play it safe I would use the US power switch too.
As long as I am on the issue of the power switch. The headphone switch is married to the power switch. So if you do swap out the switches that will be your chance to clean the headphone switch contacts. A bit of a hassle, but educational.
Kale has a relatively new website that specializes in Sansui parts.
He has NEW power switches for the X1 available. I bought one.
Here is the link
http://www.sansui-vintage.com/product_info.php?cPath=13_22&products_id=112
Although his switches have the European double power contacts, they will work fine in Japan and US versions of the X1. In fact my X1 is now partly 230v ready should it end up in a 230v country. A worthy upgrade I think, and no hassles in needing to clean the headphone switch contacts.
Worth it!