In this case I would refer you to your owner's manual to check what Lexus says about that. Most manufacturers don't have an interval for power steering fluid and don't advocate replacing or flushing it. The only time I would replace my fluid is when I replace a component in the steering system like the pump, lines or rack/gear. Is the fluid clean? If you wipe the reservoir dipstick onto a clean, white paper towel, are there any particles or shiny particles visible? Checking the level is a good idea and there is no reason it should low, unless it is leaking somewhere