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Raccoon balls
(hexbear.net)
I tried to look it up: These depictions began to appear during the Edo era (1603-1868) and, as far as I can tell, it's not entirely known why they had these gargantuan ballsacks.
Their skin, used by artisans, was known for it's great elasticity. In Japanese folklore, the tanuki are capable of shapeshifting.
In Japan today, tanuki statues are often placed outside establishments such as restaurants, and are said to bring good fortune.
Real raccoons do not have enormous balls.
TLN: ~~keikaku means plan~~ Tanuki means raccoon
Tanuki is specifically (Nyctereutes viverrinus) in Japanese they call it Tanuki.
The Common [This is to distinguish it from general "Raccoon Dog" which includes Tanuki, the Japanese Raccoon Dog.] Raccoon Dog (Nyctereutes procyonoides) is native to East Asia.
During USSR it was introduced to European continent. As of now, it has become classified an invasive species.
And these animals also have nothing to do with raccoons, they're closer to foxes. Which is also known for it's shape-shifting ability in Japanese culture, but unlike the fox which is seen as bourgeoise, the tanuki is more simple minded and aloof using it's disguise for trickery and playful mischief, where as foxes tend to use it for boosting their own image and manipulation. You can see this being portrayed in pop culture, such as the mega hit Naruto or lesser known: Brand New Animal