Thanks for a friend who tested it and it works for his 96 SC300.
Even the remote for this car has the same code as my 97 LS400, this same instruction doesn't work for me, I know it doesn't work for 95 LS400 as well. (failed at step 7)
If somebody had successful experience with 97 LS400, I would like to hear. thanks.
Remote Programming Instructions
1. Driver's door OPEN and unlocked, all other doors closed and locked.
2. Insert YOUR key in ignition, DO NOT TURN, remove key.
3. Using the MANUAL lock/unlock button ON THE DRIVERS DOOR, slowly
press
lock and unlock 5 times (count the lock 5 times and unlock 5 times).
4. Shut door.
5. Open door.
6. Using the lock/unlock button ON THE DRIVERS DOOR, slowly press lock
and unlock 5 times (count the lock 5 times and unlock 5 times).
7. With the door open insert your key into the ignition, turn to on
position (DON'T START), wait 5 seconds. Turn off and remove key.
8. Locks should cycle once (Car will lock and then unlock once). If
they
don't cycle or they cycle more than once, do steps 1-7 over.
9. Now using the remote, push lock button, hold for one second,
release.
The locks should cycle once. If not, start over and go slower.
10. Close the door. Open the door. Press the lock button on the remote.
The locks should cycle. Close the door. Press the lock button on the
remote, the doors should lock. Press again and the doors should
unlock.