AlldataDIY shows the list price to be $212.83
I checked several online dealershp parts departments, and they don't list the rear one.....but list the front one.
I looked at Rockauto, and they list the 8946741030 for the front, Denso number 2349021.
When I look the 8946741040 number up on the denso website, they list the denso #2349021 for the rear.....which is the same part as is called out for the front.
Denso states that it is a "first time fit", direct plug in, no wire cutting.
The front one has leads that are just over 13 inches, and the rear one that Rockauto lists has just over 11 inch leads.
So.....if it were me, I would buy the Denso 2349021.
The Denso Website lists it for $152.10 (on sale)
The Rockauto Website lists it for $136.79
Toyotaparts123 lists it for $96.40
Toyotapartscheap lists it for $107.81
Of course, check out the shipping charges.
Anyhow, I am a stickler for wanting to have the front and rear bank oxygen sensors a closely matched as possible......same switching charactoristics.....so that you have a ballanced situation between the 2 banks of cylinders.
The only difference between the OEM DENSO oxygen sensors seems to be about 2 inches in lead length......and the front one is the one with the longer leads......so I see no reason that it would not be a good choice for the rear bank.
That is.......if the sensor is indead defective.
If the heater circuit does check out.....then the connections to it will need to be verified.
The B+ for both the front and rear oxygen sensor (pin2) goes throught the A/F Heater relay (remember that TOYOTA calls them A/F sensors)through the 25 Amp A/F Heater fuse, to the battery.
The A/F Heater relay is energized from ECM pin 8 "MREL"
This same ECM pin also energizes the EFI Relay.....which also provides power to the fuel pump.....
If the front oxygen sensor heater is working.....I am going to say that power is coming from the fuse and relay.....if not....post back.
So, if you have B+ to the front sensor, and not to the rear sensor.....verify the connector......etc.
The other lead at pin 1 of the oxygen sensor goes......Bank 1 (Rear sensor) to the ECM pin 3 "HAFR".
Pin 1 of Bank 2 (Front) sensor goes to ECM pin 4 "HAFL"
Pins 3 and 4 are the + and - sense leads.
Bank 1 (Rear) Pin 3 connects to ECM pin 11 "AFR+"
Bank 1 (Rear) Pin 4 connects to ECM pin 20 "AFR-"
Bank 2 (Front) Pin 3 Connects to ECM pin 12 "AFL+"
Bank 2 (Front) Pin 3 Connects to ECM pin 21 "AFL-"