Yes this is a Rule 63 round, which is basically opposite gender version of the original characteri sense something fishy but well
Narukami Yu from Persona 4, normally the char is a boy. This must be a gender bending fan-art or something.
Narukami Yu from Persona 4
Yukiya Ayase a boy from Okane ga Nai was bought by Kanou for 1.2 million yen, and had to pay off the debt by having sex with Kanou for 500,000 yen each time.+1