Original post here. This image was researched by Bacchus at ErosBlog as part of the “Γ commission.” It was originally published at Hedonix as “Γ 012 – Motoko Kusanagi In Trouble“. Here is Bacchus’s resaerch:

A page at Mangadrawing.net identifies this as artwork featuring the character Motoko Kusanagi from the anime and manga series Ghost In The Shell and Ghost In The Shell Stand Alone Complex. Wikipedia tells us that

Major Motoko Kusanagi (草薙 素子) is an augmented-cybernetic human employed as the squad leader of Public Security Section 9, a fictional law-enforcement division of the real Japanese National Public Safety Commission. Being strong-willed, physically powerful, and highly intelligent, she is well known for her skills in deduction and hacking.

The artist is Tetra Takamine, whose Pixiv page featuring this artwork is here. In some accompanying artist comments of which Google Translate can make but little, the tags and machine-translated title seem to reference a non-existent third season of Stand Alone Complex and there’s a suggestion that the artist was influenced by the Stand Alone Complex PS2 game, which is set between the two seasons of the anime show.