Where from?

I think it's one of ogeretsu tanaka manga Sorry didn't help so much

Yup, it's Ogeretsu's. He looks like the seme from Neon Sign Amber or maybe from Yarichin Bitch Club.

Yes, it's from Ogeretsu Tanaka, she's posted that picture on her twitter, but it's taken from her new shojo (!) manga, so she's officially publishing it under her other pseudonym.

I know, right? He looks like the perfect BL material ლ(´ڡ`ლ)

Yep, considering it's Ogeretsu's art style.