Well that's no good! Only 2 possibilities: It's in the L/U, or it's in the control box.
Only way to know for sure is to pull the engine cowling and watch the shift arm. If the sliding shift cable retainer is at the front of the shifter bracket when you shift into forward, and all the way to the rear of the shifter bracket when you shift into reverse, the problem is in the L/U.
If it's backwards from that, the problem lies in the control box. If that's even possible!
If you get indication that the issue is with the lower unit, you'll need to pull it then turn the shift shaft to see if it can be made to shift in the normal manner (i.e., going from the ~~270 degrees of free-play in Fwd gear, then turning CCW to the first "notch" for Neutral, and then turning more CCW to get into Reverse).
If you shift via the shift shaft and it doesn't work as described, the L/U needs to come apart for inspection/repair.
HTH.........ed