This is fried octopus dumpling (ball).
Usually the batter is made from wheat flour, egg, and water or dashi-stock.
Ingredients in the ball are chopped octopus, beni-shoga(pickled ginger), tenkasu(crunchy bits of deep-fried tempura batter) and so on.
Those are fried on takoyaki mold (plate).
After fried, thoes balls are put takoyaki sauce, and splinkled shreded dried bonito and green laver.