Subaru 2005 Legacy Owner's Manual page 461

In case of emergency
Sedan
A) Jack handle
B) Spare tire
C) Jack and tool bucket
9-6
Station wagon
A) Jack handle
B) Jack and tool bucket
C) Spare tire
5. Take out the spare tire, jack, and jack handle.
The spare tire and jack are stored under the floor of
the trunk or cargo area.
To remove the spare tire and jack, proceed as follows: