This item is an injection-plastic figure set for use with military dioramas or individual display.
 

This is an ALL-NEW TOOLING of the Elefant! Tamiya based this kit on the Elefant on display at the Aberdeen Tank Museum. Tracks are injection-molded assemblies with nice sag molded right in. Includes three half figures, with decals for one Italian Front version and two Eastern Front versions. You'll have to add the zimmerit coating yourself. Again, this is an all-new tooling by Tamiya, not a reboxing of any other company's kit. All new, all Tamiya! 

Here's a blog showcasing a build of a test shot. It's all in Japanese, but full of great photos!