Did a search on number plate and licence plate light/lamp replacements, and no results came up for a GS 300 MK2, so thought I might as well share my experience in case it is of any value to others.
Rear tail-lights are standard 5W 12V affairs from either Halfords (Part Code: HBU501) or from CPC (www.cpc.co.uk) for a lot cheaper.
To replace the bulbs, doesn't require too much effort, and doesn't require the removal of the number plate light surround as I've read about the IS200.
Firstly, open the boot, and remove the 10 or so plastic grommets that hold the boot liner against the boot.
Secondly, if you look up, you should be able to see the two light modules, with the wires coming out of the back of the modules.
Turn the modules in an anti-clockwise motion and then retract the module. Replace bulb, use a screwdriver to tease out the out bulb if required.
Return module to light surround, and turn in clockwise motion to lock.
Replace plastic grommets and close boot. Check to see if you lights work.