This is an audio track from the SEGA Saturn version of Castlevania Symphony of the Night. From my own observation, it seems to be DVI ADPCM audio with some kind of header. I've tried decoding it using standard DVI ADPCM routines as well as PCMCONV.EXE (not very useful unless you know Japanese) but the output is distorted. I believe the output format is 16-bit 44.1 khz Stereo.