My 3GM30F had a similar issue. Kanzaki transmission. I can only assume that you did the alignment procedure correctly which is kind of a big assumption. It's not super easy. After eliminating all other possibilities and exhaustive research I learned that the transmission is known for hammering when the clutch slips. In my case, it only did it in forward gear and it was much worse when the boat was actually moving through the water as opposed to running in the slip. My suggestion is to eliminate everything else: alignment, shaft straightness, etc and then look at a transmission rebuild.