One of my favorite cels ^_^! This is Trunks and Gohan from the Amusement park battle in the Trunks Special! The cel of Trunks was used in one of the Dragonball Daizenshuu (Artbooks) though it was a different Gohan layer (probably B1). After watching this clip a few times from the episode, I realized that these two cels are from the same scene, but they are not used at the same time. You can see from the two screencaps below that the Gohan cel is used first (and then he moves into a different position) and then later Trunks takes the stance in the cel.
Additional Images
Art Information
Type
Cel
Size
Pan Cel
Production Art
Douga
Numbers
A1 (Bottom layer, Trunks), B4 (Top layer, Gohan)
Special
OVA