Everyone says this is a Phoenix and I was unable to find any original sources to confirm it, but since it looks like a Phoenix I will go with the crowd.
This is the first 100-yen coin issued in modern Japan. It was minted in years 32-33 (1967-1968) of Emperor Shōwa, aka Hirohito.
All coin images in Daniel's Coin Zoo are from my personal collection. I collect, research, and personally photograph every coin displayed on this site. PLEASE do not take my images without permission. If you would like to use any coin image you see, just ask me. Thank you.