Transfer Assembly Fluid Replacement

Bring the transmission up to normal operating temperature (the radiator fan comes on).
Park the vehicle on level ground, and turn the engine off.
Raise the vehicle up on a lift, or apply the parking brake, block both rear wheels, and raise the front of the vehicle. Make sure it is securely supported.
Remove the drain plug (A), and drain the transfer fluid (hypoid gear oil).

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

Fig 2: Filler Plug & 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 an 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 the new sealing washer.