Here is the development team's description of the product content:

If you set the blood maximum, great blood splatter effects will occur when you kill characters. The game offers examples of sexual material: nudity and character kissing. Sex is implied, although it is never shown. The dialogues can refer to sex and prostitution. The player can hear sexual moans coming from outside the camera's field of view. The words "f * * k" and "sh * t" are heard in the game. The player can and will probably witness mindless surgeries performed by mentally abnormal surgeons without anesthesia.