Man that thing is a mess.
Looks like it started out as a US YM195. The green paint, zig-zag throttle linkage and two part wheels (disc/rim) are definitely US spec. Wrong oil filter, way too long. I think I see replacement bolts between engine/bell housing. As Wayne noted, the hydraulic plumbing looks all wrong, maybe homemade. As he said, the chassis number (by operator's left ankle) is the acid test of what model it is.
It may have been repowered with a gray YM1700 engine. Same engine, but the parts book says the US engine serial numbers should start from G00001. The oil dipstick is on the left which was later production. I don't know if YM1700 ever had that.
I see the engine model tag by the starter. Does it say 17 hp (pto hp, YM1700) or 20 hp (YM195, the same engine, US crankshaft hp)? And as I guess you already noted, the engine serial number is stamped above the dipstick.
My 240 has an engine number that is beyond the range stated in the US parts book for its series, so the book isn't the last word, however.
If the front wheels are gone expect considerable expense for the correct ones. For that tractor I would just torch some holes in a pair of Vega rims. Use big washers on the lug bolts!
