This is Raiko Horikawa's theme from Touhou 14: Double Dealing Character
Holy crap, a thunder god! ... wait, it's just a plain old taiko drum.
I didn't really like Raiko's theme at first, but it's really grown on me. Especially the part that plays at 1:13, and that drum solo... s'pretty cool for a not-so-vengeful drum youkai.
Artist: Mik-cis (tag: cis_(carcharias))
(Can't actually find this illustration on this guy's pixiv. Weird.)
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