From Katherine Luther,
Your Guide to Anime.
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Want to buy age-appropriate anime and mange? Then look no further. Here's a quick guide to common age ratings across the industry.

A/E - Suitable for everyone of all ages. Traditional movie equivalent=G

Y/10+ - Suitable for young children ages 10 and up; still family friendly but may contain more complex subject matter. Traditional movie equivalent=PG

T/13+ - Suitable for teenagers 13 and up. May contain mildly suggestive or offensive content such as jokes about bodily functions, kissing, romance, etc. Traditional movie equivalent=PG-13

OT/16+ - Older teens ages 16 and up. May contain more mature subject matter including violence, death, language and sex. Artwork also likely to be more graphic. Traditional movie equivalent=R

M/18+ - Mature and/or adult content. Could include graphic sex, violence, language and other mature subject matter. Traditional movie equivalent=NC-17 or Mature.