Two characters have a casual and brief love affair (no sex), the man significantly older than the woman. Both are already married, which can be considered objectionable.
The opening shot is of Charlotte laying on her bed in a shirt, and see-through underwear. The camera focuses on her posterior as the main titles appear. Charlotte is frequently shown in her hotel room in a state of undress, fully clothed only from the waist up with her underwear visible. She is in a high-rise building in Tokyo with the windows left uncovered.
One scene takes place at a strip club where a character is watching a topless dancer dancing in provocative positions. Other topless dancers can be seen in the distance. The nudity is relentless as the scene is about a minute long. This scene is why it was given an R rating.
A prostitute shows up in a character's room, offering him a "premium fantasy" and demands the character to "rip her stockings". She reacts in a comically exaggerated manner as she pretends to be overpowered by him sexually by rolling around on the floor screaming for help. The scene is comedic and there is no emphasis on sexuality.