Lexus GS300 1998 Owner's Manual page 126

16G003
Move the control switch in the desired direction.
Releasing the switch will stop the seatback in that position.
CAUTION
To reduce the risk of sliding under the lap belt during a
collision, avoid reclining the seatback any more than needed.
The seat belts provide maximum protection in a frontal or rear
collision when the driver and the passenger are sitting up
straight and well back in the seats. If you are reclined, the lap
belt may slide past your hips and apply restraint forces
directly to the abdomen. Therefore, in the event of a frontal
collision, the risk of personal injury may increase with
increasing recline of the seatback.
COMFORT ADJUSTMENT
113