Outback Model

Disconnect the ground terminal from the battery sensor, and wait for at least 60 seconds before starting work. Ref. to BATTERY
Remove the rear seat cushion.
CAUTION: If the hook - rear seat (a) is disconnected from the vehicle body, make sure to replace the hook - rear seat with a new part to prevent the decline of the fixed force of the seat.
1. Pull up the seat cushion and release the hook - rear seat (a).
  
  Fig 1: Pulling Up Rear Seat Cushion And Release Hook (Outback Model)
  Courtesy of SUBARU OF AMERICA, INC.
2. Release the hook (b) of the hinge assembly CTR by lifting the front side of the seat cushion while pushing it backward, and remove the seat cushion.
Fig 2: Releasing Hook Of Hinge Assembly CTR
Courtesy of SUBARU OF AMERICA, INC.

NOTE: For models with seat heater, disconnect the connector.
Remove the side pad assembly - backrest.
1. Remove the bolts, and pull up the side pad assembly - backrest to remove.
2. Disconnect the reclining, and remove the side pad assembly - backrest.
Fig 3: Removing Backrest Side Pad Assembly
Courtesy of SUBARU OF AMERICA, INC.
Remove the backrest assembly.
NOTE: The backrest assembly can be removed without removing the side pad assembly - backrest.
1. Tilt the backrest forward, and then turn over the backrest backside mat.
2. Disconnect the backrest cable and the hold down cable.
  
  Fig 4: Disconnecting Backrest Cable And Hold Down Cable
  Courtesy of SUBARU OF AMERICA, INC.
3. Remove the bolts at the rear of backrest hinge.
4. Remove the backrest assembly from the hinge assembly.
Fig 5: Identifying Backrest Rear Hinge Bolts
Courtesy of SUBARU OF AMERICA, INC.

NOTE: The backrests cannot be detached while pin positions of the hinge assembly and backrests are not aligned.
Remove the bolts, and then remove each hinge assembly.