I think that it may be made by Capital MarineGear. The notch in the output flange is is something that Capital had in their designs. I'm not 100% on this.
I reckon it might be an old Yamaha gearbox. No I didn’t misspell Yanmar, Yamaha made quite a few marine engines in house and also adopted toyota base engines for their last gasp in the high speed marine diesel market. The early ones were ridiculously heavy 1 and 2 cyl engines and that water cooled hydraulic gearbox looks like a version of what the 2 cyl engine was supplied with.