One of the main characters works in a hostess club, she dresses suggestively when going to work and suggest to the main character that a child shouldn't be in a place like this.
There is a lot of suggestive dialogue, as well as one of the main characters working in an adult club. At one point, Kotaro actually 'selects' a companion at the adult club.
There are multiple scenes with male rear nudity shown. There is also a female main character being bathed by Kotaro. She is nearly nude, her legs are crossed and only her nipples are covered by bubbles. You can clearly see her breasts and body.