Soaking the plug with rust remover won't accomplish anything - the metal plug gasket is outboard of the threads, so no rust remover will penetrate past the gasket, and the threads themselves are perpetually soaked with gear oil, so external rust doesn't play any part in the 'stuck' plug.
These plugs were very tight from the factory, and may have had their driving recess stripped out by someone attempting to us a 3/8" hex driver to unscrew them, rather than the correct 10mm hex driver. The 3/8" driver might appear to fit, but it's actually undersize for a 10mm driving recess and will almost inevitably strip out the plug.
So the first question is, do you have a 10mm male hex driver with a 3/8" square drive that can be turned with a ratchet wrench? If so, carefully clean any rust or mud out of the fill plug's driving recess, insert the hex driver, give it 5 sharp blows with a steel hammer, then attach a ratchet wrench and try to unscrew the plug.
If the plug's driving recess is hopelessly stripped, you'll need to get an T60 Torx male driver bit that's just slightly oversize for the stripped hole in the plug. Carefully hammer the Torx bit into the plug, then unscrew. Make sure you have a new replacement fill plug on hand.
Rather than replacing the fill plug with the same Toyota part, use a Lexus fill plug that has a male hex like a regular bolt, and not the female hex recess of the original plug.