There are some infrequent mild sexual references in rakugo stories, mostly referring to prostitutes/the red light district. One of these stories has a brief crude reference to "whoring".
Two scenes in a men's bathhouse occur in episodes 9 and 11; much like the ones in the first season, there is no explicit detail other than brief male buttock nudity.
Violence & Gore
Moderate
There are two notable scenes of moderate violence in this season.
Profanity
None
Occasional mild coarse language ('damn', 'hell', 'bastard', 'ass', 'crap') in the official subtitles.
Alcohol, Drugs & Smoking
Mild
There is occasional use of cigarettes and alcohol, though less than in the first season (likely due to the later time period having different attitudes on tobacco). A woman at one point quits smoking, but then is caught smoking again due to stress.