This is presented on the viral internet as a clever 1991 cigarette commercial for "Sutaffu" cigarettes, but it appears to be from Topknot Detective, an Australian entry in the annals of Steve Oedekerk-style problematic remix humor. Note: includes child subjected to offscreen slapstick violence.
Here is an indisputably real Japanese cigarette commercial from 1991, introducing Sir Charles Sheen as himself: