its under the nose panel between the headlights if you pop your hood there is 4 bolts to pull off the nose panel. Take the 4 out slide it toward the engine and pull it off, it has 2 small paper filters. I would just recomend a single cone filter w/ velocity stack, like this one
http://specialtyz.com/shop/default/300z ... e-pop.html much easier to work with and way better flow
And I have no clue where that filter is? That looks like some sort of cabin filter to filter the ac air, but I've never heard of it on our cars
The stock filter number for a service pro filter is MA4675, you might be able to cross reference that somehow, Idk tho I kinda misread your post.