Handaya is a chain of Japanese restaurants headquartered in Miyagi prefecture, where most of their stores are located. They operate under the full title 大衆食堂半田屋, or roughly "Cheap Eating Handaya".
A promotional poster for the chain of a child eating a bowl of rice with the text "生まれた時からどんぶりめし" ("Since the day I was born, it's been donburi meshi") has become a meme in Japan, with artists replicating the ad with different characters.