This is the manhole cover from the town of Yasugi, east of Matsue in Shimane. It shows a dancer dancing the Dojou Sukui. Doujo are small eel-like fish and the dance involves scooping with a basket.
The song accompanying the dance is the Yasugi Bushi, the local folk song that is now known throughout Japan since recordings of it were made in the early 20th century. It is considered one of the most difficult of all Japanese folk songs to sing.