This item is a figure from the Figuarts series.  

From Bandai comes this highly articulated S.H.Figuarts offering that perfectly captures Son Goku in his powered-up Super Saiyan form! Not only is this 14cm action figure incredibly poseable and capable of recreating the signature Kamehameha and Genki Dama poses, it's also accurately sculpted in sharp detail to its anime counterpart! Accessories include an interchangeable head and optional hands.