Lexus SC 430 2004 Manual page 277

IN CASE OF AN EMERGENCY
(a) Towing with a wheel lift type truck
D From front
40sa42
Use a towing dolly under the rear wheels.
NOTICE
Never tow a vehicle with an automatic transmission
from the front with rear wheels on the ground, as this
may cause serious damage to the transmission.
258
D From rear
40sa43
Place the ignition switch in the "ACC" position.
NOTICE
D Do not tow with the key removed or in the "LOCK"
position, as the steering lock mechanism is not
strong enough to hold the front wheels straight.
D When lifting wheels, take care to ensure adequate
ground clearance for towing at the opposite end of
the raised vehicle. Otherwise, the bumper and/or
underbody of the towed vehicle will be damaged
during towing.