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I can't say specifically on a GS350 because I don't have one, but usually you unclip the airbox cover and remove & replace filter, and place the cover back on.
It gets replaced the same way as every other car with a drop in filter. Pop open a few clips, remove old filter, drop new filter, clip back down and done.
Though I did find that if you don't disconnect the intake hose that it's a bit awkward, but not really necessary.