This is Japanese origin Chinese Juniper (Juniperus chinensis).
The Chinese juniper, Juniperus chinensis, is one of the classic Japanese bonsai subjects. Very often created to highlight 3 main elements in the design, significant deadwood both in the form of shari on the trunk and jinned branches, prominent live vein displaying the characteristic chestnut red coloured bark and green foliage areas arranged to best give prominence to the other two elements. Of course, personal preference allows you to create a bonsai to your own taste which may or may not incorporate all or just some of the aforementioned features.
This is a good, high quality example chuhin size bonsai. The three main juniper elements are well represented, the live vein is strong and pronounced, the twisting shari significant and the foliage mass mature and well developed. A little refinement of the branch structure is the final step. The tree is 36cm. high with a spread of 32cm. Across the base the trunk measures 4cm. It is planted in a really nice hand-made unglazed ceramic oval that is 20x17x5cm. A nice immediately showable bonsai.