This is an artwork from (or perhaps from the promotion of) the eroge game Musuko no Tomodachi ni Okasarete (The Cougar Trap). A gallery here of 195 images from the game shows several images (here’s one) of the same female character being groped by a faceless man wearing as suit of the same color as the sleeves in this image, but the gallery does not include this specific image. However, a version of the image appears here overlain with Japanese characters, suggesting that it might have been promotional artwork for the game rather than one of the scenes appearing in the game itself. The artist is Oda Non (artist website here), who is an extremely prolific anime artist.
Image provenance by Bacchus at Erosblog.