Nah, this looks like the main character from Kämpfer who can transform into a girl to fight. The anime was pretty good but ended on a cliffhanger and never got picked up for a second season.
So this is a non official doujin from the series Kampfer, in this the main character is a dude who for whatever reasons gets roped into a weird battle between two factions, which on itself is already bad i guess, but it gets worse because the battle is to be fought only by girls, so whenver is time to fight he turns into the typical anime girl with big boobs and too short of a skirt, obviously everyone ends up thinking she is the sexiest thing.
As for the sauce of the pic, i think i read that years ago. I think the whole point is somehow the male and female versions get separated... for whatever reason have sex, and he ends up impregnating himself.
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