The show has sexual references and jokes, but they're not 100% innapropriate considering this is a TV-14 rated show
Soji loves Twin-Tails a lot, almost to a perverted level, but it's very tame.
Soji's mom asks Twoearle and Aika a few times to sleep with, have him for dessert(in a sexual manner) but it's played for laughs.
Some bath scenes but nothing sensitive is shown
Twoearle and Aika watch Soji go into a bathroom and turn into TailRed through a camera. This causes Aika to have a brief imagination sequence involves TailRed stripping down and feeling herself. It is soon revealed that she is actually touching her twintails, and drooling. This scene is shown from behind and no sensitive parts are shown.
Erina, the student council president has a secret masochistic side, calling Soji master, wanting to be slapped by him, etc.
The outfits TailRed, TailBlue, and TailYellow are somewhat suggestive. No nudity shown though
Erina goes around school asking boys what kind of porn they're into, and after some guys tell her, she goes out and tries to buy a porno mag for Soji. She doesnt succeed
The Guildys are perverted, and somewhat pedophilic and creepy, with each of their attributes a different fetish. This is mostly played for laughs.
