This is the Bandai 5066297 HG 1/144 Destroy Gundam Kit

The giant variable Mobile Suit Destroy Gundam, as seen in the TV anime "Mobile Suit Gundam Seed Destiny," is now an HG model kit from Bandai! Despite its impressive 39cm size, it can transform into MA form; the size allows the molding to be extraordinarily detailed! Lock mechanisms are used in various parts such as the head, arms, les and back to improve the stability of both the MA and MS form. Five fingers are movable at each joint for extra expressiveness. A large beam effect, about 26cm long, is included too; it's made with polarized light molding for a change of color depending on the angle of the light source! The arms can be connected to an action base, too (action base sold separately).