That's possibly an S402 airbag pad, cruisn spotted one one Import Monster (yahoo.jp) a coupla years ago... or an overlay sticker.
There's a vendor for stickers on LGT, they're fully customisable.
Or some offer custom badges with a more OEM like gel cap on top of the sticker.
The airbag pads are easy enough to swap over, if eg you import the pad w/o the airbag charge installed.
I just did the MY11+ STi pad swap onto my postFL steering wheel.
Just carefully follow the DIY's, as you don't want to spin or pop your clockspring off the column or make any other simple mistakes.
I have my old airbag pad w/o charge if you want to buy it to try eg removing the badge to install a customised badge eg with a gel over the sticker. It's not something I'd want to attempt with the pad in the car