Here is a thread with more info about these: www.elitefourum.com/t/wip-japanese-top-seika-pokemon-gum-card-checklist-2002/21729/1
In short however, these are produced by Top, which is the new company name of the formally known Topsun. These cards in particular are known as Top Seika cards, although most sellers use different terms when selling them.
According to the link above by @pichufan, they’re produced between 2002 and 2007. Not sure what sets those Kingdra cards are from, but there have been released cards in November 2002; May 2004; March 2005; as well as cards both before and after those mentioned dates.
Greetz,
Quuador