Chross - The Art of Mainstream Spankings

This is a Japanese television ad for the 2006 Capcom videogame; God Hand. In the game, the main character can perform epic spankings on the baddies, so the add does refer to that animation. You also see a little bit of the in-game spanking towards the end of the ad.

Clip: https://mega.nz/file/jEohzJ5A#yh0ZEnNTQ ... iojvgrh8RQ

It doesn't get more Japanese than that I guess