Except For STI Model

Press in a new pilot bearing to the position where it is flush with the flywheel surface or up to 0.4 mm (0.016 in) deeper than that.
CAUTION: Do not press the bearing inner ring.
Temporarily install the crankshaft position sensor plate and flywheel.
NOTE: Align the knock pin hole of the crankshaft position sensor plate to the knock pin of the crankshaft to secure the knock pin.
Attach the ST.
ST 498497100 CRANKSHAFT STOPPER
Tighten the flywheel mounting bolts in two stages.
1. Tighten the flywheel attachment bolts.
  Tightening Torque:
  
  30 N.m (3.1 kgf-m, 22.1 ft-lb)
  
  Fig 1: Flywheel Mounting Bolts
  Courtesy of SUBARU OF AMERICA, INC.
2. While checking the tightening angle with the angle gauge, further tighten the flywheel mounting bolts.
  Tightening Angle:
  
  30°- 35°
Install the clutch disc and clutch cover. Ref. to CLUTCH SYSTEM>Clutch Disc and Cover>INSTALLATION
Install the transmission assembly. Ref. to MANUAL TRANSMISSION AND DIFFERENTIAL (6MT) (TY75)>Manual Transmission Assembly>INSTALLATION