This is the S.H. Figuarts 'Great Saiyaman', where we see Son Gohan as his superhero alter ego. It's a 2.0 body figure loaded with accessories: a cape, wristwatch, hands, and most notably, four different heads, allowing you to pose Gohan in all his various appearances. It was released as a Tamashii Web Exclusive, and for many collectors, it's one of the best figures of this character.
This 'Great Saiyaman' Gohan figure was released in 2019 as a Tamashii Web Exclusive, marking the 63rd release in the S.H. Figuarts Dragon Ball collection.
It is the second version of an adult Gohan from the Majin Boo Saga; the previous one was the 'Ultimate Son Gohan' from 2015, and now we have him in his superhero outfit as the 'Great Saiyaman'.
The sculpting is mostly new, with some parts like the legs and arms likely taken from the 2016 Trunks and Vegeta figures. It features the 2.0 body type, which delivers excellent results, but the standout feature of this figure is the accessories. You can pose Gohan as the Great Saiyaman in any of his stages: before the tournament with the helmet, during the tournament with glasses and turban, and in both base and Super Saiyan form. It doesn't come with many faces, but it includes four heads—something never seen before.
To date (2025), this figure has not had a re-stock or a new version with updated architecture, but if it ever comes back, we're almost certain it won't include four heads—at most, two.
From listacompletade.com, this figure is 100% recommended as long as you can get it at a reasonable price. In the meantime, here is a video from the YouTube channel El Cuarto 4to Gamer MX, where it is reviewed and compared with other figures.
Here you will see some of the more than 200 S.H. Figuarts releases that Tamashii Nations has brought us from Dragon Ball.