In my personal opinion, you don't need to worry about replacing the axles with Toyota ones. You can upgrade your Samurai axles to give you the strength you need.
Good luck with your project. Sounds like me when I first started: I want this, I want that; but as you progress through the project you start changing your mind about some things.
Don't forget to upgrade your transfer case. If you get the 6.5:1 transfer case from Tough Gear or Calmini you will not need to change your axle ratio, especially with only 31" tires.
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