Red Sox are banking on Matsuzaka

Can somebody explain the math to me?

I've seen a lot of people try to explain the math. But still, it doesn't work. Not for me.

The Boston Red Sox are willing to fork over nearly $52 million to the Seibu Lions, if they can sign Daisuke Matsuzaka to a contract that people think will run three or four years at roughly $12 million per season.