my ex neighbor farmer friend has one that looks like that though his father bought it because the drive line was set off from the center so the operator could see what he was planting or harrowing.
L260 is definitely a Gray Market unit. This one is a bit unusual in that the tractor id tag is in English, generally these were in Japanese. I suspect this is probably a late 79 early 80 model given the gray market was getting better at disguising these to look more like legitimate imports. Should make someone a great tractor. L260's were an F if they had ag tires and a T if they had turf tires other than that they were all the same tractor. Nice pic. ric