Transfer Assembly Fluid Replacement

Warm up the engine to normal operating temperature (the radiator fan comes on), then turn the engine off.
Raise the vehicle on a lift, and make sure it is securely supported.
Remove the drain plug (A), and drain the transfer fluid (hypoid gear oil).

Fig 1: Drain Plug And Sealing Washer With Torque Specifications
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Reinstall the drain plug with a new sealing washer (B).
Remove the filler plug (A) and sealing washer (B).

Fig 2: Filler Plug And Sealing Washer With Torque Specifications
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Refill the transfer assembly with the recommended fluid (hypoid gear oil) through the filler hole (C) until the fluid flows out. Use a SAE 90 or SAE 80W-90 viscosity hypoid gear oil, API classified GL4 or GL5 only.
Viscosity:

SAE 90: Above 0°F (-18°C)

SAE 80W-90: Below 0°F (-18°C)

Transfer Fluid (Hypoid Gear Oil) Capacity:

0.43 L (0.45 US qt) at fluid change
Install the filler plug with a new sealing washer.