Automatic Transmission Fluid

Drain the ATF by removing drain plug.
NOTE: Before starting work, cool off the ATF well.

Fig 1: Identifying Front Differential Drain Plug And Drain Plug
Courtesy of SUBARU OF AMERICA, INC.

CAUTION: Be careful not to spill ATF on the exhaust pipe to prevent it from emitting smoke or causing a fire. If ATF spilled, wipe it off completely.
Replace the gasket with new part, and then tighten the drain plug to specified torque.
Tightening torque:

25 N.m (2.5 kgf-m, 18.1 ft-lb)
Pour ATF through gauge hole.
Recommended fluid:

SUBARU ATF <Ref. to FLUID , RECOMMENDED MATERIALS, Recommended Material .>

Fluid capacity:

Fill the same amount of ATF drained from ATF drain plug hole.
Check the ATF level. <Ref. to INSPECTION , ATF .>

Fig 2: Identifying Level Gauge With Upper And Lower Level
Courtesy of SUBARU OF AMERICA, INC.