Same car, different markets. The Altezza was available in Japan only and was available as the AS200 and the RS200, both with sportier Z Edition packages. The AS200 got the IG-FE, 2 litre motor while the RS200 came with the 3S-GE, the L edition came with the 3S-GE Beams (Dual VVt).
The IS was the Lexus equivalent for USDM/EUDM. The IS300 was a USDM only model available with the 2JZGE, 3liter motor (hence the "300"). The Euros were available only as the IS200s with the 1G-FE.