I believe this is the #27 JAP-powered Duocar of Francis shown at the 1913 Grand Prix de L'ACF des Cyclecars. There were three JAP Duocars at this event: #15 Messeroy (DNF), #27 Francis (DNF) and #39 De Peyrecave (4th).
The #15 JAP Duocar of Messeroy for comparison (without the extended radiator cowl):