This is a resin-cast figure or figure set for use with military dioramas or individual display.
Kami de Koro Koro is a small maker from Osaka, Japan, specializing in fantastic resin figures, aircraft, and vehicle kits. Up until now, these great products have only been available at special hobby events and at a select few domestic Japanese hobby shops, but now HobbyLink Japan is bringing that excellence to the world! Be sure to check out the entire lineup!
Here's a two-figure set of 1/72 WWII German tank crewmen. One is a standing full figure, and the other is a half-figure (tank commander in cupola).