This is an injection-plastic military vehicle model kit.
From the manufacturer:
The armored troop carrier "Kangaroo" was the only serial machine on a base of SP gun M7. Requipped from the M7, the howitzer was removed and a gun embrasure was welded up by the armored sheet. The height of the boards was also increased. After that, from 12 to 20 persons could be carried in the cabin, not including 2 crew members. In total, more than 100 SP gun M7s were converted to the "Kangaroo."
Includes photo-etch parts.