Easy Money
Practice the Gyhmkana level 10 CA on Haruna or Hakone. You will need some sponsors to make more money, so apply their decals to your car. For example, use the S13. The level 10 track might seem difficult at first, but after a few times it is easy. The level 10 Gyhmkana CA pays about 100,000 for first place. If you finish first you will get a sponsor bonus so and can get about 350,000 for 45 seconds to a minute of playing. After a few tries you can easily accumulate 10,000,000 CP and buy a tuned 4WD car. The EVO II is recommended, because it already comes with a lot of good parts. It has minimal tuning, and is very easy to drift. The only thing you may want to do is change the E-brake power to 140 to 150 to make it slide easier. After you get the EVO II you should be able to enter the Gyhmkana level 10 CA on the more difficult courses. The courses are all the same or level 10; by now you should know it. The URA Rokko pays 756,000 for first place with all but one sponsor, so you could easily make 20,000,000.
Recommended Engine Modifications
Critical engine modifications; squeeze as much PS (horsepower) out of it as possible.
S-engine
Part A-AKP
Part B-HRM
Part C-UNI
H-engine
Part A-UNI
Part B-HVN
Part C-HRM
V-engine
Part A-BAS
Part B-HRM
Part C-UNI
R-engine
Part A-HVN
Part B-HVN
Part C-HRM