This tutorial is based on my 1991 LS400
Fuel filter is located in front of the drivers side rear wheel.Remove splash guard:
Loosen the fuel filter bracket (the 2 nuts that secures the bracket to the vehicle), then use 2 box wrenches to loosen both filter like so (repeat on the other side):
(You should have a bucket around to catch the dripping fuel while you're doing this)
I wrapped the fuel line just to slow down the fuel drip:
Install new filter and tighten bracket, install splash guard.