The antagonist is topless throughout the movie. She is humanoid so there is no nipples.
A non-human character transforms into a woman, and in doing so, a close-up tilt shot of her naked body is briefly visible as it is bathed in light prior to being covered in clothing. This brief instance of nudity is devoid of sexual context, nor are her genitals visible, however, nipple detail is very briefly visible.
The story revolves around an anthropomorphic female cat who falls in love with a man. At one point, after the man has fallen asleep, the cat briefly kisses him on the mouth. At no point in the film does the man express any romantic interest in the cat.
The Sailor Guardians, like in the television series, are depicted nude in a stylised fashion as they transform, however, no overt detail is depicted, and such nudity is devoid of any sexual context. A few characters' buttocks are briefly visible during these sequences, however.