The Little Mermaid (1976)

Nudity is quite brief, when the the mermaid gains her legs, she washes ashore on an island and it is apparent that she is nude, though sand is covering her private areas, her left breast is also partly visible for a few seconds at the same time.

There is a brief kiss scene.

When the prince is carrying the little mermaid, she is nude but her breasts are covered with a shawl, a brief shot of her bare back can be seen, but you don't see anything other than that.

The little Mermaid is nude when the prince is carrying her, although you don't really see anything other than a brief shot of her bare back.