Lexus GX470 2004 Owner's Manual page 142

To return the seats to the original positions, push the red
knobs and swing the whole seats down and swing the
seatback up.
OCCUPANT RESTRAINT SYSTEMS
If you cannot raise the left side seatback because of the locked
seat belt, do not try it hard. Release the lock of the seat belt
in the following way.
1 Push in the lower front edge of the seatback to slacken the
seat belt.
2 Let the seat belt retract a little.
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