THe picture looks fairly recent or new so it can't be from the Japanese as I think they are claiming WW2. (The color pic is a give away. Color technology just was NOT that good back then) This also goes for the same for the Viet Cong Story as even then Color picutres look pretty crappy back then.
I know this picture. According to the info I got it's an Belgian UN soldier on duty in one of Belgian's previous African Colonies during the war between the tribes of Tutsi and Hutsi militias in the late 90ties.
The Belgian peacekeepers where ambushed, forced to take off boots and their heels where sliced to prevent them from escaping.
After being killed, their pants where removed, genitalia where cut of and placed in each others mouth.
Something which is normal under several (Northern) African Tribes. There is a pic somewhere on the net (a VERY old one) of two Tunesians (or Algerians) who suffered the same producure.