Interesting question, I have just put some in. I have the handbook which states a specification of API Class CD. There are 2 series of the 1GM10 gearbox, the KM series (cone clutch) uses the same oil as the engine but the KBW series (wet multi disc clutch) uses ATF-A oil.
To protect my warranty, I chose the Yanmar oil, which cost about £5.41 per litre bottle SAE 15W 40. (also about £20 per 5 litres). If you would like the exact Yanmar spec I will check the bottle which is in the boat.
careful here. i used some car diesel engine oil in spain (decent stuff - castrol) and subsequently had glazing problems. both yanmar and castrol reckon i used too good an oil. personally, i believe the rings were duff since i never used anything but car multigrade in its predecessors - and in any case, when did you last hear of a car diesel engine glazing?
problem seems to be that yanmar is yesterdays technology and needs yesterdays oil. get some from a company supplying the haulage trade