To express its originality, Lexus devoted considerable time to exploring Japanese traditional value and uniquely Japanese creativity and expressiveness based on advanced technology, eventually settling on the "L-finesse" design and development philosophy. " L" denotes leading – edge character, while "finesse" refers to human sensibility and skill. This philosophy seeks to combine the twin elements of advanced technology and a sprit of exquisite subtlety, embodying them in the form of a car design and raising the result to the level of beauty and art. The L-finesse philosophy incorporates three key elements. "Seamless Anticipation", which introduces a time aspect into the design, "Incisive simplicity", which embodies the essence appeals to the emotions, Lexus seeks to impart "which adds a sense of depth that appeals to the emotions.

Lexus seeks to impact " excitement" and "calmness" to owners through this design.