Lexus GS300 1998 Owner's Manual page 279

STARTING AND DRIVING
31G030
" 1 "P" (Park) position
1. Start the engine as instructed in "How to start the
engine" on page 261.
The transmission must be in "P" or "N". The engine will not
start in any drive position even if the ignition key is turned to
"START".
31G027–1
266
2 "N" (Neutral) position