The link from where I have found it just says it is a picture from a G3M bomber.
If it's in fact a Nell, what caught my attention is that the aircraft appears to have an armored windshield, and I'm not aware of the Nell or at least one version of it carrying any sort of armor protection.
Please, could anyone shed some light on this subject?
Interesting throttle and mixture control location. Sort of like a Grumman amphibian, overhead. Perhaps it was the best place available. I have little knowledge of the G3M's interior.
Is it possible that the "panels" in front of the windshield are some kind of anti-glare device? They look clear but this is a B&W photo so apparent colors shades can be deceiving.
I think they might just be optically flat panels. Many aircraft from the same era had cockpit canopies and bomb aiming positions constructed using multiple flat windows - the Do 17Z being one example.