I've seen this meme floating about for a while on the Internet, and only after browsing Wikipedia for hours on end last night did I happen to come across the explanation for it. So, as it turns out, this image, along with the famous "yaranai ka" image you can see down in the gallery, comes from the 1987 one-shot story Kuso Miso Technique by Junichi Yamakawa published by the magazine Barazoku.

I've read a couple of summaries of the plot, but let me take my own crack at it: Masaki Michishita is running to the bathroom, when he spots an attractive looking man wearing a mechanic's jumpsuit. The man, Takakazu Abe, starts unzipping his jumpsuit and exposes himself, asking "yaranai ka?" -- "do you want to do it?"

And so, they proceed to. Now, I can't summarize this next part any better than Wikipedia, especially with a straight face:

When Abe is performing fellatio on Michishita, Michishita couldn't hold his bladder and accidentally urinated in Abe's mouth. Abe then suggested that Michishita should empty his bladder in Abe during anal sex, and Michishita did so. When it is Michishita's turn to be on the receiving end, Michishita let his rectum loose and defecated on Abe's penis, much to the dismay of Abe and the embarrassment of a middle-aged man walking by, who was overhearing their conversation.

And now you have an idea of why the bit is named Kuso Miso Technique (Shit Soup Technique). And now you no longer have to wonder why you see Abe's face all over the place and where all these images come from. And, if you'd like, there's a special video waiting for you after the jump. It's not safe for work, as if you had to ask.