https://www.ign.com/articles/nintendo-rolls-out-new-eshop-publishing-guidelines-for-switch-2-in-asia-seemingly-to-curb-spam-games

>Many of the new guidelines discuss “sensitive content,” and include specific rules for what qualifies as sensitive content in the first place. Listed criteria that “would be considered damaging to the Nintendo brand” include sexualization of children, overly sexual content, discrimination and hate, exploitation of social issues (“Content that clearly exploits a topical and controversial social issue, tragedy, or catastrophic event”), instructing criminal activity, and political statements (“Content that overtly supports or criticizes real-life countries, organizations, or ideologies”). Nintendo states in the guidelines that it reserves the right not to distribute a game, but claims it offers the guidelines to help developers understand its reasoning in certain situations. “We encourage you to take this information into consideration when developing content for potential release on our platforms and before submitting such content to Nintendo,” the guidelines state. It also disclaims that the guidelines are not an exhaustive list, and that sometimes “determinations may be made on a regional basis.”