According to the ESRB, this game contains: Blood and Gore, Intense Violence, Partial Nudity
Parents should be aware that the sole focus of gameplay is killing a small assortment of desperadoes with a sword. The graphics are terrible, and they are too crude to really be considered very gory. However, in the powered up "master" mode, some enemies explode with a gush of blood. The camera is awful, so the blood gush is only onscreen for a second, but be warned. I did not see any instances of questionable language, and did not see any nudity past the generous cleavage on a saloon girl.
Action gamers, Western fans and samurai fans should all stay away. This game is unbelievably simplistic and repetitive, offering nothing that can't be found elsewhere in better form. I would not even recommend this game at a bargain price, since it's little more than a rough sketch disguised as a game CD.
Deaf and Hard of Hearing gamers will have no issues with this game. There is full text accompanying all spoken dialogue, and there are no significant auditory cues. There's barely any gameplay here in the first place, so missing the audio and does not have any effect.