Take in note that this films deals with a particular form of child prostitution in Japan. In some scenes, there's an exposition on some japanese sexual fetishes with schoolgirls, such as buying half-chewn food or worn panties. However, there is no nudity whatsoever in the film.
A man pays a high-school girl to make him company but ultimately he makes her masturbate him in a videostore. The act itself is not depicted but when it's finished, the girl is shown with semen in her hand. Then she runs away to clean it.