bringing up an older thread.
i wanted to have 3-point belts for rear passengers in my 1st gen, and i spent a fair amount of time looking for oem. barring that, there were several other installs possible, some involved cutting and restitching donor belts to have them fit better.
i really preferred an option that didn't involve any cutting of the belts to make them fit. so, i decided to see if the rear belts from my retired '95 subaru legacy wagon would work. turns out, they installed with virtually no modification, using the subaru mounting hardware in the stock 4runner mounting locations. no belt cutting/shortening. i did have to remove the loop anchor extension used in the legacy to hardmount system to the roof of the subaru, because the 4runner loop is anchored to the rollbar (it's the upper mount). i used a grinder to cut the rivet from the extender/loop anchor, and the belts were then ready to install.
i don't yet have a cover for the retractors, but other than that, it is done. '95 to '97 legacy wagons should be the same. i don't know for sure whether outback wagons would work, as there are some differences in ceiling heights.
wally