That's a very valid question and, though I don't speak for admin, I'd like to throw in my two cents.
It's my understanding that all depictions of underage kids are banned, regardless of medium. An artist's rendering may not be objectionable for all the same reasons as an actual photograph, but it's still good for a healthy mind to be able to divorce sexuality from subjects that cannot benefit from being sexualized.
The above picture takes place in a high school setting and, though this leaves open the option of an underage character, she could very well be eighteen (unless there's something I'm missing). A person with an unhealthy outlook is of course free to go to a dark place with the picture, but the important thing is that someone who isn't totally fucked up doesn't have to compromise his mental health to reconcile any appeal he might see in it. Fictitious as it is, it's ultimately just a mature image of a mature (if somewhat absurd) body.
I do think that there are a lot of images that fly under the radar, though. There's way too many characters cropping up in the Anime section that are pretty clearly children, and I neither have a defense for those nor care to pursue one.
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