This is the cover of ファック!マルチね☆彡Remixes by TAQ, released in 2002 on the label XROGER, somewhere in the middle of Nerdcore Techno and J-Core.

It's an album of remixes of the song "Fuck Martina" by Bodylotion, which in turn samples a movie line that says "Fuck Martinez". The joke in the album is that it's a mondegreen for "Fuck Multi ne". This one's a banger, btw