The MA rating for a japanese anime is different than for the U.S. and most other countries. In the U.S. MA includes: Excessive Drug use, Excessive Sexuality, ect. and also includes Nudity, Brief Nudity, and other forms of pornographic material. In a japanese anime such as Nana, and most others i have seen with the MA rating, it can be rated MA just for them using excessive tobacco products, IE: In Nana every scene someone is smoking a cigarette, hence the MA rating. It is not due to pornographic material or excessive adult language, but the cigarettes. Quite different from the society we have in the U.S., but it is their society non the less. It is said that if they have that rating for the tobacco use, less kids will get involved with it, kind of like the U.S., but unlike the U.S., Japan strictly enforces these rules and laws and in som instances the kids can get some jail time. So to each their own, but Nana is a great show, with very explicit and detailed backgrounds of both Nana K. and Nana O., and the other details of the character development. Hope this helps, Cheers!
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