Since my post from 16 years ago I've had a few more stuck filters, one other simple method if working in your driveway (on a FZJ80), first clean the filter off very well with brake cleaner, squeaky clean, then do the same for your hand, then just lay on your back, head toward the front, feet facing rearward, reach up, palm open, wrap your palmm fingers, and thumb up over the top of the (horizontal) filter to the other side as far as you can (fingers pointing back and down) grab the filter and if you cleaned both the filter and your hand squeaky clean your skin/hand should stick to the filter. Then relax your body (let yourself back down) allowing your body weight to unscrew the filter. You're basically using your hand as the strap and your body weight for the torque.
Or, get a good fitting correct size fluted type filter "wrench" (cap). The size (diameter) and number of flutes (flat edges) of the cap wrench will be different for the filter size and may be different for the same size but from different manufacturers.
Then working from above (standing by the left front fender) use a long (20"+) flex head breaker bar or ratchet attached to the fluted cap to get it started. Helps to disconnect one end of the high tension lead from the coil to the distributor (on a FZJ80) to get it out of the way.