Both headlights are out but High Lights work. Fuse is still good in the fuse box. Are there any upgraded aftermarket lights available? Also, left side tail light is out. I'm going to upgrade with LED tail lights from easyauctionjapan.

What could be the issue with the headlights?

You have high beam but not dipped? I'd be unwilling to bet against the hi/lo switch being knackered. Have a quick search for old threads about putting a relay into the low beam circuit if you are running 60/55 H4 lamps rather than 60/35 H4R.

You might want to check the engine START switch. This switch also controls the battery power to the low beam circuit, as part of the lights "always on" function. Sometimes wiggling the START switch will activate the low beam lamps.

The blue/white wire at the connector for the right handlebar switch unit should have 12 volts when ignition is ON. When the START button is pressed the voltage on the blue/white wire should be 0 volts.