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I feel that when it come to rating and censorship in anime/manga media, authority care more about how the character looks than how old they actually are. This is to prevent the case like an author create a loli character but say she's 1,000 years old goddess so she can engage in any sexual act.
In the opposite, if you make a twelve year old character but draw them to look like a young adult , no authority will complain.
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