A doujinshi downloaded from the MasterBloodFer site. Image size resampling is turned on, a higher resolution version is available via Doggiebag. From the game and anime series .Hack (dot Hack).
Well, I guess it is taggable as both .She is a major character at roots and a minor, at best, at GU. They may overlap a bit, I think the first part of GU games overlaps with Roots, and the story may take place in that overlapping timeframe.