lol its not my car. and thats a whale penis intake from passwordjdm if im not mistaken.
yeah there can be gas in the tank. you have to get two wrenchs and undo the nuts. some gasoline will come out, but not much. you should really get a haynes manual or something
but its really not that hard. if you look at it in your car, you can see what to do.
undo like 3-4 nuts, i dont remember, put the new filter in, and tighten the bolts back. make sure to use the washers it comes with too.