Aims. We report our finding of a high excitation emission line nebula associated with an Ultra Luminous X-ray source (ULX) at $z=$ 0.027, which we found in our Chandra observation of the AKARI North Ecliptic Pole (NEP) Deep Field. Methods. We present a Chandra X-ray and Gran Telescopio Canarias (GTC) optical spectral analysis of the ULX blob. We investigate the nature of the emission line nebula by using line ratio diagnostic diagrams, and its physical properties estimated from Spectral Energy Distribution (SED) fitting. Results. The optical spectrum of this ULX blob shows emission line ratios that are located on the borderlines between star-formation and Seyfert regimes in [OIII]/H$beta$-[OI]/H$alpha$, [OIII]/H$beta$-[SII]/H$alpha$ and [OIII]/H$beta$-[OIII]/[OII] diagnostic diagrams. These are in contrast with those of a nearby blob observed with the same slit, which occupy the HII regimes. This result suggests that the ionization of the emission line nebula associated with the ULX is significantly contributed by energy input from the accretion power of the ULX, in addition to the star formation activity in the blob, suggesting the existence of an accretion disk in the ULX emitting UV radiation, or exerting shock waves.