Soroban Gu is likely an educational game for the WonderSwan, focusing on the Japanese abacus, or Soroban. Gameplay would probably involve solving arithmetic problems using the Soroban. The game is likely designed to teach or reinforce skills related to mental math and the use of the Soroban.   The '[!]' suggests a less widely known or released title.  The original developer and publisher remain unconfirmed through easily available information. 

Soroban Gu (J) [!]

Side Pocket (J) [M][!]