Three-dimensional anisotropy of the Landé g-factor and its electrical modulation are studied for single uncapped InAs self-assembled quantum dots (QDs). The g-factor is evaluated from measurement of inelastic cotunneling via Zeeman substates in the QD for various magnetic field directions. We find that the value and anisotropy of the g-factor depends on the type of orbital state which arises from the three-dimensional confinement anisotropy of the QD potential. Furthermore, the g-factor and its anisotropy are electrically tuned by a side-gate which modulates the confining potential.The Landé g-factor, the magnetic response of spin, is a physical constant reflecting the spin-orbit interaction (SOI) and the quantum confinement effect in semiconductor nanostructures, since it is determined by coupling between orbital and spin angular momentum 1 . In lowdimensional systems, the confining potential has large asymmetry resulting in an anisotropic g-factor. Therefore, the g-factor anisotropy can be electrically modulated by gating the quantum dot (QD) confining potential. This may be exploited for coherent manipulation of electron spins through g-tensor modulation resonance (g-TMR) which was previously studied for a quantum well 2 . For single electron spins, self-assembled QDs (SAQDs) and nanowire quantum dots (NWQDs) made out of narrow gap semiconductors such as InAs, InP and InSb are relevant for the study of g-factor anisotropy 3-6 , because they have quite large negative values of g-factor for electrons due to the strong SOI. In particular for InAs QDs we previously demonstrated that both the SOI effect and the orbital states are influenced by three-dimensional (3D) electrostatic potential 7,8 .Among SAQD systems InAs SAQDs are the most extensively studied in crystal growth as well as optical and electrical characterization. The InAs SAQDs in our study are uncapped or unstrained so that the QD size is relatively large, laterally 100 nm wide and vertically 30 nm high. The QD shape is anisotropic with the confinement strong in the out-of-plane direction and weak in the in-plane direction, leading to g-factor anisotropy 7 . Furthermore, the in-plane confinement is so weak that the confinement potential and the confined electron wavefunction can be modulated by means of electrical gating. A local or anisotropic gating has been applied to InAs SAQDs 8-10 and NWQDs 11 to modulate in-situ QD-lead tunneling coupling, and angular anisotropy of SOI energy and g-factor. In our previous study 10 of the electrical tuning of g-factor we identified tunability of the g-tensor only in a two-dimensional (2D) plane and assumed that the QD could be approximated as a disk-like 2D harmonic potential as if often done 12,13 . Studies of the anisotropy of the SOI have however shown that a 3D confinement, arising from the QD shape as well as the metal electrodes asymmetrically contacted to the QD, may be more realistic 8 . Such a 3D confinement leads to arbitral direction of orbital angular momentum (OAM) and therefore arbitral g-factor an...