Rimini Rimini (1987)

A nude woman allows an 11-year-old boy to sleep in one bed with her. The next morning the boy takes some money from the woman, saying it is for his own performance, so as to imply that they had sex.

This movie is FULL of exploitative female nudity.

11 year old boy is raped off screen so it is not "explicit" if you can say that about any assault of a child.