Berserk Golden Age Arc III: Descent, the final part of the Berserk anime film trilogy, is scheduled to be released in Japan in early 2013. According to the film list provided by EIRIN (Film Classification and Rating Committee of Japan) on their official site, the film is described as "the film for adult" and rated "R 18+" (for persons aged 18 and above only, No one under 18 admitted) due to "extremely strong depictions of sexual activity." It means Japanese youth under 18 will not be able to see the film in the theaters and probably rent the DVD of the film at the rental stores. The list doesn't mention which scene fall under their rating policy.
In the list, all of other recent anime films such as Hanano Utame Gothicmade, Smile PreCure! Ehon no naka wa minna chiguhagu!, Star Driver The Movie, Nerawareta Gakuen, Puella Magi Madoka Magica the Movie Part I&II, Macross FB 7: Ore no Uta o Kike!, 009 RE:CYBORG, and
Space Battleship Yamato 2199 are rated "G" (General, suitable for all ages.) Even the pessimistic
tokusatsu short film Kyoshinhei Tokyo ni Arawaru (developed by the Evangelion creator, Hideaki Anno)
about Tokyo and the world destroyed by the giant warriors is rated "G".
"Berserk Golden Age Arc III: Descent" teaser trailer
© Kentaro Miura, Studio Gaga/Hakusensha/Berserk Film Partners