Default intellij make simple line comment on first position like this:
|// some code
Accoding google styleguide same ident level must be using for comments too (https://google.github.io/styleguide/javaguide.html#s4.2-block-indentation)
This option disable commenting on first column, so comment will look like:
| //some code
Internally, we use the google-java-format plugin to format our Java
files. It's much more rigorous and ignores the contents of this XML
file. Using that plugin should be the preferred way to make sure your
code conforms to Google's style.