Asuna, the female protagonist, appears partially naked in one scene where she is taking a bath. We see almost her entire body from the side, with part of her butt and left breast visible. (This was edited out in the theatrical releases.)

A few female characters wearing outfits that reveal a mild amount of cleavage.

Battle sequences between players and bosses, there is no blood and no gore

In the English dubbed version, Kirito, the male protagonist says "shit" 3 times ( not consecutive like "Shit! Shit! Shit!" but rather throughout the film )

A character talks about how horrible his trip to America was because of gangsters.

The dubbed version of the movie contains more profane language than the original subbed version. Words such as shit (dub only), dick (dub only), hell, damn, and bastard. Infrequent use of "son of a bitch" by Klien (dub only).

The backstory of one of the new characters is tragic and maybe some sensible people will be touched by that

Some battles have some very intense moments (no blood and no gore)

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