I think it is a fancel - the hair is slightly off 
colour and the eyes are a little off - it also 
looks as if its the sort of high quality fancel 
you see a lot of on YJP (I bought one myself of 
Eriol and Shaolan)... I might be wrong, but I 
don't think I am.

Still, it IS of Nadesico (Sakura's mother) it's 
based on the flashback scenes where she met 
Fujitaka.

And it's a lovely cel - fan or no! ^__^