This is Aria shachou (アリア社長) or Aria copmany president from ARIA The Natural series. Taking his hat off reveals a slot for you to put money in. This is a really cute money box, sure beats any piggy bank.
The following three version of Aria shachou are limited item from Bishoujo Figure Convention 2006 held on December 3, 2006 in Tokyo, Japan.
Yujin SRDX Aria Company President Money Box PVC Tearing Eye (Yujin SRDX アリア社長ナミダ目)
Yujin SRDX Aria Company President Money Box PVC Rolling Eye (Yujin SRDX アリア社長グルグル目)
Yujin SRDX Aria Company President Money Box PVC Smiling Eye (Yujin SRDX アリア社長ニコニコ目)
Here’s a 2D illustration of Aria shachou with a lot of his friends.