No, it is not a 1960's Mercedes-Benz SL. Based on BMW Z3 engine, this elegant Japanese car is a replica of 1955-1963 Mercedes-Benz 190 SL.
This model is known as Mystar. It is custom made top to bottom. From 1.9L (140HP) engine going through 2.0L, 2.2L, 2.8L and up to 3.0L (231HP) engine; these Z3 engines vary upon request.
Magazine scan: [link]