I have a 40 hp jap mariner. It is really hard to find parts. I found a carb rebuild kit on maxrules.com The tech, Bill, helped out a ton.
I also found this web site, serial numbers look familar
http://www.dougrussell.com/partscata...E%20EXHAUST%29
also i have replaced parts with old yamaha parts, its hard to find the correct match, but there out there. a pilot jet from a Yamaha 1984 model 40 SN fit my mariner.
Good luck