![2girls artist_name azur_lane black_hair blush bow breast_grab breasts brown_eyes censored collarbone commentary cowgirl_position dated eyebrows_visible_through_hair futa_with_female futanari girl_on_top grabbing hair_bow implied_futanari long_hair looking_at_another looking_down mosaic_censoring multiple_girls nipples nude open_mouth plump ponytail puffy_nipples sex smile solo_focus straddling takao_(azur_lane) vaginal white_bow zheng rating:e score:42 post #3306554](/cdn_image/preview/8e/01/8e0188bc7faf16f395c0fc3a6883f031.jpg)
When a character in the image seems to be a futanari, but there is no visible penis.
Whether the character is canonically a futanari or not, whether related pictures have a penis showing or not, and whether the artist clarifies that it is futanari or not aren't relevant. As long as it looks like futanari but you can't see a penis or evidence of a strap-on in the picture, it is implied futanari.
This tag and the futanari tag are not mutually exclusive.