A listening for the Aquaplus developed SRPG Visual Novel Utawarerumono: Mask of Deception has been given a M rating by the North American ratings board, ESRB.
Currently there isn’t a localization announcement, but Sega has been documented as the company who submitted the rating. However, it could be that this will be handled by their subsidiary Atlus.
The game titled, Utawarerumono: False Mask (Utawarerumono: Itsuwari no Kamen), in Japan, originally released in 2015 for the PS3, PS4, and PS Vita. However, the ESRB rating only mentions the PS Vita version of the game.
The ESRB rating summary writes:
This is a strategy role-playing game in which players help an amnesiac hero regain his lost memories. From a 3/4-overhead perspective, players explore the environment, interact with characters, and engage in turn-based battles against enemy soldiers. Players use swords, staffs, and magic spells to attack enemies; damage is indicated by flashes of light and hit-point numbers. A handful of sequences depict large bloodstains on the ground and splashes of blood as a character slashes through an army of enemy soldiers; large blood stains may also appear on the players’ screen. The game contains references to sexual material in the dialogue (e.g., “We would like you to describe Master’s habits. His sexual likes and dislikes. . .The average number of times Master is able to perform on a nightly basis. Also his favored positions” and “It’d be a shame if those great t*ts of yours never get the lovin’ they deserve.”). Some sequences and gallery images depict characters partially nude with obscured breasts and buttocks; one prolonged sequence involves a character losing her underwear/bottom and exposing her groin— though no genitalia is depicted. The words “f**k” and “sh*t” appear in dialogue.
This follows the very exciting news from last year in which the newest entry in the series, Utawarerumono: The Two Hakuoro, when it launched in Japan and sold 130,000 copies in the its first five days.