Gunner in lateral position of a bomber Cant Z 1007.
If you're interested, here's the story of the Italian ace of gunners:
http://ilcovo.mastertopforum.net/l-asso-della-torretta-vt1713.html

Gunner of a Cant Z 1007

The cockpit with seats in tandem, unusual for a multi-engine, of the Italian bomber CRDA Cant-Z-1007bis “Alcione”. The pilot-in-command is a forward seat, the second pilot in rear seat. The seats for the others crewmen are on central section of fuselage. The photo give a good view of layout of controls and of instruments panel of this excellent three-engine bomber. Victor Sierra

Italian bomber pilots

This twin engine floatplane in German markings is one of few CRDA Cant-Z-515s completed by Italian Cantieri Riuniti dell’Adriatico (CRDA) on Monfalcone but never delivered. Designed by Ingegner Filippo Zappata with 700 HP-Isotta Fraschini Delta RC.35 in line engines, the Cant-Z-515 was intended for replacement of obsolescent reconnaissance maritime flying boat Cant-Z-501 and the prototype (MM466) flew for first time at Monfalcone, near Trieste, on July 8, 1940 and at December of the same year was transferred at the Test Center of Vigna di Valle, Bracciano lake, near Rome, for comparative test with his concurrent, the Fiat-CMASA RS.14. After the end of tests, the Italian Ministry of Aeronautics, which preferred the RS.14, signed a first contract for 50 aircraft, but it was reduced to 15. The first series aircraft flew on October 7, 1942, but the contract was cancelled in favor to production by CRDA of the bombers Cant-Z-1007. Also other contracts signed with other manufacturers were cancelled and before the Armistice on September 8, 1943, the Regia Aeronautica’s Cant-Z-515 were only five. After the Armistice, the Germans cleared the production for Luftwaffe of dozen of airframes complete about to80 percent. But some aircrafts waiting the delivery was destroyed by three air raids of the RAF on the March and April 1944. The other airframes not still completed were scrapped. The photo depicts almost certainly a Cant-Z-515 near completed for the Luftwaffe. The history of licence’s transfer to Japan was never confirmed. Victor Sierra