It’s concept art for Crusher Joe (1983) and is either by Mitsuki
80sanime: 1979-1990 Anime PrimerCrusher Joe: The Movie (1983)In
dkquentai: アニメージュ1983年3月号（Vol．57）
mastersofthe80s: Crusher Joe: The Movie (1983)
animarchive: Crusher Joe (Animage, 05/1983)