This is a denim shirt with a tartan check flannel lining. Made of 100% cotton, it's very comfortable to wear. I imported it personally from America. American size is Men's M, which is equivalent to a Japanese size L. It has a relaxed fit. Shoulder width: 50.5cm Body width: 62cm Length: 79.5cm Sleeve length: 62cm I bought it for my husband, but it was too big, so he hardly wore it and it was kept in storage. I'm selling it to organize my belongings. The fabric is very sturdy and it's a lovely shirt. It has some wrinkles from being stored at home, but it's very clean and in good condition. Please understand that this is a home-stored item.