Is it because its too tight, if so jam a screwdriver through it and twist it off that way.
Or is it because its hard to get to and get a good grip on? Get a rubber glove on or something to improve the grip you have. I'm sure the engine bay is differenty, but I got my the filter off my 1jzgte ma61 without too much trouble wearing gloves with a rubber finger grip section.
oh, i just re-read your question.. you can't get to it... have you tried from under the car. Approach the filter from another angle perhaps?
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