Usually when the grills are screwed on the frames of the side windows it indicates that a helmet is ‘made in Korea’ But the japanese seller of this helmet clearly stated that this is a japanese ‘Taisei’ helmet. When you know more about this company then do not hesitate to share it.
Update November 2013: a diving historian from France explained to me that this helmet must be a Korean helmet. I duplicated the page and also listed it in the Korea chapter. Any further info about this manufacturer is invited.