While there are some differences between the two, such as the presence of a belt around the abdomen and the structure of the drapery folds, this image is almost the same as N-163 in size and style. The casting method is also the same and the number and position of katamochi (a metal piece inserted between the outer and inner molds) are almost the same. However, in this image, the inner mold clay has been removed up to the neck and the remaining iron core is shorter than that of N-163, extending from the head only to the abdomen. Moreover, the lower left of the round pedestal has been tinkered with.
Whether or not these two images, which closely resemble each other despite the aforementioned differences, were created as two separate images or as a set, seems to present an interesting point for further investigation.