Penguin Highway (2018)

The protagonist is obsessed with breasts, specifically Onê-san's. There are a few voyeuristic, close-up shots of her (fully-clothed) breasts throughout the film, and they are talked about multiple times. She is, at most, seen in a modest tank-top wherein her belly is exposed briefly (before being covered up).

There are repeated references to "boobs", but none of it in an offensive or vulgar manner (just a boy's curiosity and amazement at them).

More than once an opposing character is taken out by a severe grab to the nethers. This is more comical than offensive. (Please leave suggestions for parents to the Reviews section.)