WARNING:

Set the vehicle on the lift.
Disconnect battery ground cable.

Fig 1: Disconnecting Battery Ground Cable
Courtesy of SUBARU OF AMERICA, INC.
Open fuel filler flap lid and remove filler cap.
Remove screws holding packing in place.

Fig 2: Removing Screws Holding Packing In Place
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Lift-up the vehicle.
Remove rear wheel nuts.
Remove rear wheel.

Fig 3: Removing Rear Wheel Nuts
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Remove front right side fuel tank cover.

Fig 4: Removing Front Right Side Fuel Tank Cover
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Drain fuel from fuel tank. Set a container under the vehicle and remove drain plug from fuel tank.

Fig 5: Draining Fuel From Fuel Tank
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Tighten fuel drain plug and then install front right side tank cover.
1. Tightening torque: 26 N.m (2.65 kgf-m, 19.2 ft-lb)
Fig 6: Tightening Fuel Drain Plug
Courtesy of SUBARU OF AMERICA, INC.
1. Tightening torque: 18 N.m (1.8 kgf-m, 13.0 ft-lb)
Fig 7: Tightening Front Right Side Fuel Tank Cover
Courtesy of SUBARU OF AMERICA, INC.
Remove rear exhaust pipe and muffler.
NOTE: To facilitate removal, apply a coat of SUBARU CRC to matching area of rubber cushions in advance.
1. SUBARU CRC (Part No. 004301003)
1. Separate rear exhaust pipe from center exhaust pipe.
  
  Fig 8: Separating Rear Exhaust Pipe From Center Exhaust Pipe
  Courtesy of SUBARU OF AMERICA, INC.
2. Remove left and right rubber cushions.
  CAUTION: Be careful not to pull down muffler.