This is a Subaru Sambar, and someone actually has one for sale. Jalopnik did a review on one about a year ago, and now by the gods there exists one in America. Specifically one in PA.
How it got here I have absolutely no idea, but I found it on Craigslist today. The wheels look pretty horrible, as does the rear wheel cover... But as a whole it looks pretty righteous. It has AWD and comes with tint that I'm sure isn't legal - although that doesn't matter because according to the ad, this vehicle is "NOT FOR ROAD USE" (the seller's caps lock button is stuck).
For an asking price of $7,500, this thing screams crack pipe. For the sheer rarity of it, this would be an awesome vehicle to own, aside from the fact that you could never actually drive it. The seller suggests it's for taking on trails, but that seems a little bit ridiculous for a car with tiny little wheels and low ground clearance.