The Entertainment Software Rating Board has revealed its summary for Nioh 2. The action role-playing game ended up with a Mature rating due to contents categorized as Blood and Gore, Suggestive Themes and Violence. You can find the full ESRB description below:
This is an action role-playing game in which players assume the role of a half-human, half-supernatural samurai that battles enemies during Sengoku-era Japan. From a third-person perspective, players use katanas, axes, spears, bows, and rifles to kill various enemies (e.g., humans, demons, boss creatures) in melee combat. Some battles are frenetic, highlighted by cries of pain and large blood-splatter effects. Human enemies can also be decapitated or dismembered during battlee. One weapon allows players to trigger a suicide event (i.e., stabbing themselves in the stomach). Cutscenes sometimes depict soldiers impaled by spears; one cutscene depicts the player stabbed by a spear from a first-person perspective. The game contains some suggestive material: a female serpent demon with partially exposed breasts; a woman/cat-like demon with deep cleavage.
Nioh 2 will be released for the PlayStation 4 on March 14, 2020, in the U.S. region. If you are interested, you can pre-order the physical version of the action RPG with this link on Amazon.