None.

A few intense destruction scenes, including a close-up of men being crushed by building debris.

a young man and woman are attacked and possibly eaten by a giant insect

Realativly little violence between the monsters. Megaguirus bites Godzilla and stabs him with her tail.

Mild.

A man starts smoking a cigarette but is quickly interrupted.

(Deleted. Personal opinions about ratings are not appropriate for the Parents Guide.)

The Megaguirus' look is very frightening.

Godzilla's look may also scare some viewers.

In one of scenes, Megaguirus' face suddenly appears on screen (very scary).