They are actually 2 versions : Standing : http://artstorm.co.jp/dokigoro_standingver.html Sitting : http://artstorm.co.jp/dokigoro_katanosever.html (through HH)
It's from this comedy/drama (Dogu-chan) where a female yokai hunter is awakened in the present day. That's what I gather anyhow. More slapstick, less action. I think this guy transforms into her armor. Guess where the 'eyes' end up.