Devil Summoner: Soul Hackers has been rated M for mature in North America by the ESRB. The rating cites "Blood, Language, Partial Nudity, Sexual Themes, Violence" There is also a detailed content description on the ESRB site that explains the rating:
The game joins 10 other Shin Megami Tensei-related games that contain an M rating, such as Person 3, Persona 4, and both of the entries of the Digital Devil Saga series. Its interesting to think about what kind of ratings Shin Megami Tensei IV and Shin Megami X Fire Emblem might get here in North America.
Shin Megami Tensei: Devil Summoner: Soul Hackers releases on the 3DS on April 16th in North America.