Lexus 2003 SC430 Owner's Manual page 151

COMFORT ADJUSTMENT
(B) Convertible seat installation
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A convertible seat is used in forward–facing or rear–facing
position depending on the age and size of the child. When
installing, follow the manufacturer's instructions about the
appropriate age and size of the child as well as directions for
installing the child restraint system.
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CAUTION
D Never put a rear–facing child restraint system on the
front passenger seat because the force of the rapid
inflation of the front passenger airbag can cause
death or serious injury to the child.