Drop the oil pan and there is a metal screen filter, the other one is a cartridge filter on the left hand side of the transmission. It's kinda hard to see. Right behind the dipstick tube and round electrical plug. It's easiest to pull the lf wheel, and some of the inner fender out of the way. Then to get to the filter there's a small cylinder shaped cover/housing with one 10mm bolt holding it in place, after removing the bolt turn the counter clockwise to unlock it from the tab and pull straight out. It's sealed with a flimsy o-ring that gets damaged easily. All the parts can be bought from the Mitsubishi dealer but you might have to argue to convince the filters do exist.
There is a gasket, not sealant. I have managed to reuse the gasket in the past without any leaks. It's just a thin paper gasket.I didn't use any special torque. Tight enough that they aren't loose, loose enough that you don't break a bolt or pull the threads out of the transmission. Or if in doubt just use a small 1/4" ratchet and crank em tight as you can.