This is kinda like a jelly-filled doughnut, but filled with beef stew.
It's offered by Kimuraya Sohonten, a Japanese-based food maker. If you look carefully at the bottom-right of the package, in white letters, you can see the words, "Beef Stew Doughnut"
The information I have from Japanscan Report says that it's filled with onions, carrots, potatoes and beef. Normally kept cold, you heat it up in the microwave to eat.