Here is the standard method that to my knowledge applies to all Subaru's. Definitely works on 03 and later Foresters, Outbacks, Legacy's and Impreza's in North America. This is borrowed from a post on subaruforester.org. There is also a more permanent procedure of disconnecting a plug underneath the seat, but care must be taken in tracing the wires back from the seatbelt module. Easier accomplished on 08's and earlier as the plugs were colour-coded, but on 09 and up (figure it's the same across the models) all the plugs are the same colour and you don't want to disconnect the air-bag.
20 click method:
1.Turn the key to On position, do not start it. (2 clicks forward)
2. Wait till the first set of chimes starts.
3 .Quickly take your drivers side seatbelt buckle and insert and remove into latch exactly 20 times within 30 seconds. Don't rush it, just make sure to fully insert the tab all the way into the latch each time. You should end with the seatbelt unbuckled.
4. After 20 times, turn key to off, and remove key, then try turning back on and starting vehicle. Hopefully this will work for you now.
Sometimes you don't get it on the first few tries.. i am not sure why. Maybe timing? But it will work.
The result is different in that it doesn't do anything dangerous like undermine the airbag system. it simply disables the chime.
Using this method, you should hang on to the directions. If you have to unplug your battery, you will have to re-do it as the seatbelt chime will be re-enabled.
worked first try on my 09
Let us know if it works.
Cheers
Doug