I just did some research on the part number and look like it is not for fj40 Here what I got.
Enter part number: Part 36610-60080
Search in market: N. America Europe Japan General
(POWER TAKE-OFF ASSY) was found on the following models:
Market Date range Model Frames/Options Found in diagram
General 11/1984-12/1989 TOYOTA LAND CRUISER RJ70,LJ70,BJ7*,HJ75,FJ7* 36-02: POWER TAKE-OFF CASE & GEAR
General, N. America 01/1990- TOYOTA LAND CRUISER FJ,FZJ,GRJ,HDJ,HJ,HZJ,KZJ,LJ,PZJ,RJ,VDJ7* 36-02: POWER TAKE-OFF CASE & GEAR
General 08/1980-07/1987 TOYOTA LAND CRUISER BJ60,HJ6*,FJ6* 36-02: POWER TAKE-OFF CASE & GEAR
General 08/1987-02/1992 TOYOTA LAND CRUISER BJ60,HJ6*,FJ62 36-02: POWER TAKE-OFF CASE & GEAR