Steamy lovemaking (foreplay, not actual sexuality) between the male and female main character, which involve kissing, caressing, breathing, hair stroking, with the characters usually on top of each other. This also includes a scene in a bathhouse where a female character undresses for the man as he gets on top of her. Nothing graphic shown as the scenes cut off before actual sexual intercourse.
Some (non-sexual) male frontal nudity in the background at a male's change room. The nudity is not very clear as the men are in the background.
Suggested (Deleted. Personal opinions about ratings are not appropriate for the Parents Guide.)
In a bathhouse, near a spa, a pretty woman dances in her bra to a man. We see her legs. Nothing graphic, although sensual.
A man sees a prostitute, and she takes advantage of him in bed as she tries to kiss him. The film does have some prostitution themes, although they are more discreet than explicit.