Beware that the Subaru Manual xmission fluid is SHARED with the front differential. This poses two opposing challenges for the fluid in Subaru xMission.
1) Must meet GL4 requirements to protect the synchronizers.
1) Must meet GL5 requirements to coat and protect the hypoid gears.
IMPORTANT NOTE: GL5 is not a replacement for GL4. Instead, these are two very different specifications. Infact, many GL5 fluids will RUIN your synchronizers by peeling off layers of brass.
I would suggest you stick with the Subaru Xtra-S in manual xmission.
Here is more detail regarding the GL specificaitons ==>
http://www.widman.biz/uploads/Transaxle_oil.pdf
In other words: It is perfectly fine to use any old GL5 in the REAR differential. There are no brass synchronizers in there.