An original production animation cel from the popular 90s Anime/Cartoon'Samurai Pizza Cats' - also known as Kyatto Ninden Teyandee in Japan where it was produced. It depicts the character Yattaro - known as Speedy Cerviche in the English-dubbed reproduction.
There are multiple layers - the bottom layer is the original pencil sketch, the next is hand-painted with most of Speedy. A layer above is the hand-painted mouth area.
The top two layers above this are quiver lines or designed to look like dirt or damage to Speedy. In the top-right corner each layer is labelled A4, A5 etc, some Japanese writing on one layer, and the cel's unique ID number on another.