The Levorg was developed as a Japanese sports wagon to replace the Legacy, which is being shifted to the US and Europe, but the second generation, which was released in 2020, has evolved into a car that can be called the "flagship of Japan", with all of Subaru's power poured into it. Of particular note is the sturdy body, which is the first in a Subaru car in Japan to adopt a full inner frame structure on the latest platform, the Subaru Global Platform.

This was achieved by completely reviewing the body manufacturing method, including the extensive use of structural adhesives and the use of ultra-high tensile steel plates. Other features include a dual pinion steering wheel that produces accurate and perfect operability, and ZF electronically controlled dampers that have been made long-stroke to achieve a deep ride feel, making it a high-quality finish that combines dynamism and comfort. In addition, Subaru's proud driving assistance system "EyeSight" has also been upgraded to a new generation, and safety has also improved significantly, with the availability of the higher-end "EyeSight X" that allows hands-free driving.

Initially, the engine was only a 1.8-liter horizontally opposed 4-cylinder direct injection turbo engine that balanced ease of use in practical ranges with fuel efficiency, but in November 2021, the lineup was strengthened by adding a 2.4-liter horizontally opposed 4-cylinder direct injection turbo that matches the previous 2-liter turbo owners and users looking for high-performance European models. There are three grades: the basic GT, the fully equipped GT-H, and the sporty STI Sport. It has also received high praise, such as being named the 2020-2021 Japan Car of the Year, which determines the best car in Japan that year.