Vintage toy record cutter

Sold in Japan by Tomy in 1972, the Voice Corder was a record cutter for kids. From miniorgan:

 Pic Tomy Voice Corder E3
The enclosed records are made of simple thick plastic foil (red transparent), so you can cut them for one time with the special heavy recorder-needle. You can see the blue arm with two needles. The inner needles "directs" the second cutting needle on a special "track wheel" (the white piece in the centre of that machine.

Link (via Gizmodo)