I purchased this about 7 years ago. The tag is very thin and difficult to read, but it says: Kids US: L size (12) *I entered the Japanese size 140 as a reference from the size comparison on Mercari, but please be aware that it may differ from the actual size. There is no boa lining on the inside of the arms, but it has a warm design, and I think it's easy to put on and take off the sleeves. There is a feeling of use, so Please check the photos and consider bidding. No claims, no returns, please.