When Lady Tanaka tortures Punisher shirtless, muscular and sweaty, she's clearly aroused by the view. She even touches his torso with just one finger, erotically.

Two topless women are shown dancing in a club, but it's very dark and not very noticeable. (Lasts about 4 seconds)

Lots of killings are shown throughout the movie: shootings, stabbings, explosions and neck breaking. In New Zealand, the movie is rated Restricted 18 for graphic violence.

People are shot with blood spraying out sometimes.

A man is stabbed through the chest with a samurai sword and blood is seen trickling out of his mouth.

A man is shown snapping a man's neck and later a woman's.

A man is shown hitting a kid twice.

Three men in one scene, are shown being tortured on a stretch rack.

A man has a gun barrel put in his mouth and shot. No blood or corpse shown.

A man is stabbed and hung up with a spear and another man kicked onto some blades but these take place in a red lit room so they don't look very graphic.

Several people throughout are seen with knives been thrown into their necks and foreheads. Mostly there's hardly any blood.

3 "a" words

1 "b" word

11 "s" words

20 "f" words

The Punisher's contact is an homeless drunk. At one point he bribes him with a bottle of liquor.

A couple of scenes in a bar are occasionally shown with people drinking.

The shoot-out in the Casino may be intense for some viewers.