What is this photo effect called?

I have a picture here that I’ve seen this effect a couple of times before but I’m not sure if it’s a sort of photography or it’s just edited/effect.

Here’s a picture of what I’m talking about: http://24.media.tumblr.com/tumblr_kxff3jNU7A1qzfv5oo1_500.png

If it is or isn’t a type of photography then what is this type of effect called?
And how can I achieve this effect with and without a camera?