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Chiming in with others, yeah, this is amongst some of the oldest spanko-art on the 'net. Certainly, there are digital copies of much older erotica, but as far as net-originals go, this one belongs in a museum.
I seem to remember when I first saw this - well over twelve years ago I think, on Oshiritataki - that it had been drawn by _CF.
The first anime spanking pictures I saw were very likely Collegeboys, then Cross-chans, then _CFs.
Well, and I remember looking for spanking pictures at the then very small Japanese Internet back in the late 90s, thinking something like "damn, I don't think they even know what this is".
Then I stumbled upon this picture on Makoto's site and realized I had found One of Us.
