Proper lifting and towing are necessary to prevent damage to the vehicle. Government and local laws must be followed.
A towed vehicle usually should have its drive wheel (front wheels) off the ground. If excessive damage or other conditions prevent this, use wheel dollies.

When towing with the rear wheels on the ground, release the parking brake.
CAUTION:
Do not tow the vehicle pointed backward with driving wheels on the ground. This may cause internal damage to the transaxle.

CAUTION:
Do not tow with sling–type equipment. This could damage your vehicle. Use wheel–lift or flatbed equipment.

Vehicle Securing Position
When transporting the vehicle by flat bed tow truck or trailer, secure the vehicle to the trailer using the holes and left tiedown loop shown in the figure.

CAUTION:
To prevent damage to the vehicle, do not use the tiedown eyelet (front) and the left/right tiedown loops (rear) for towing the vehicle using another vehicle.
Do not use the tie-down eyelet and rear hook for tying down the vehicle onto a trailer and flatbed tow truck. It may cause damage to the vehicle.

NOTE:
The tiedown eyelet (front) and the tiedown loops (rear) are used only when the vehicle is transported by ship.
Trailer
BodyNeutral Switch Removal/Installation [G35 M R]
1. Remove the battery cover..
2. Disconnect the negative battery cable.
3. Remove the battery component. (ex: battery, battery tray and PCM component)(See
BATTERY REMOVAL/INSTALLATION [MZR 2.0, MZR 2.5].)
4. Remove the aerodynamic under cover No.2..
5. Drain the oil from the transaxle..
...
Back Up Light Switch Removal/Installation [A26 M R]
1. Disconnect the negative battery cable.
2. Disconnect the back-up light switch connector.
3. Remove the aerodynamic under cover No.2..
4. Remove the back-up light switch with the gasket.
5. Install a new gasket and the back-up light switch to the transaxle case.
Tightening torque ...
Steering Wheel And Column Inspection
Play Inspection
1. With the wheels in the straight-ahead position, start the engine.
2. Turn the steering wheel to the left and right gently, then verify that the
steering wheel play is within the specification.
Steering wheel play
0—30 mm {0—1.18 in} (When hydraulic operating)
...