In the above image, an unidentified cosplayer portrays Luffy, the protagonist of Eiichiro Oda's One Piece pirate manga and its television and film anime adaptations. In the series, Luffy is a young man who wishes to become the greatest pirate in the world, following in the footsteps of his idol. After eating the gum-gum fruit, which grants humans special abilities, Luffy gained the ability to stretch his own body parts as though they were rubber, and occasionally attribute rubber-like qualities to them (such as being able to bounch an incoming bullet off of his stomach).
The photo was taken at the 2009 Anime Overload Festival in Manila, Philippines.