This is a posable action figure from the figma series.
From the Good Smile Company website:
GOODSMILE RACING & TeamUKYO's team manager Ukyo Katayama also leads a bicycle team called TeamUKYO, and Racing Miku is here to cheer them on! This special design of the 2016 edition of Racing Miku has now been transformed into a figma for fans to enjoy by their side.
The smooth yet posable figma joints allow you to act out a variety of different scenes.
A flexible plastic is used in specific areas, allowing proportions to be kept without compromising posability.
She comes with both a cheerful smiling expression and a more serious, confident expression.
Optional parts include a drink bottle as well as a partially pre-painted plastic model kit for a bicycle.
An articulated figma stand is included, which allows various poses to be taken.