This is Koakuma from a Japanese game called Touhou Project
Proof:
https://en.touhouwiki.net/wiki/Koakuma
https://xbooru.com/index.php?page=post&s=view&id=919700
More images of Koakuma:
https://xbooru.com/index.php?page=post&s=list&tags=koakuma

Proof:
https://en.touhouwiki.net/wiki/Koakuma
https://xbooru.com/index.php?page=post&s=view&id=919700
More images of Koakuma:
https://xbooru.com/index.php?page=post&s=list&tags=koakuma

FSD10, DoyenLebowski1950 and pornorart confirms this as correct.
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This is Koakuma from a Japanese game called Touhou Project
Proof:
https://en.touhouwiki.net/wiki/Koakuma
https://xbooru.com/index.php?page=post&s=view&id=919700
More images of Koakuma:
https://xbooru.com/index.php?page=post&s=list&tags=koakuma

Proof:
https://en.touhouwiki.net/wiki/Koakuma
https://xbooru.com/index.php?page=post&s=view&id=919700
More images of Koakuma:
https://xbooru.com/index.php?page=post&s=list&tags=koakuma

FSD10, DoyenLebowski1950 and pornorart confirms this as correct.
Looks like a hentai pic from the anime Highschool DXD and the character is Rias Gremory
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