u/triparoni

I found this image on a Japanese page from 2001. I'm not 100% positive this is the same exact image used in those gyaru spirit posts recently, but it definitely looks similar. Although they don't line up perfectly, the edit may be distorted.

Here's where I found it (be warned this website has some pretty graphic and nsfw stuff)

https://web.archive.org/web/20010613071946/http://www.shinrei.net:80/ufo-img/u39.jpg