![5girls akebono_(kantai_collection) bell beret comic commentary_request downtown_no_gaki_no_tsukai_ya_arahende!! epaulettes erection erection_under_clothes flower fubuki_(kantai_collection) gesture gloom_(expression) greyscale hair_bell hair_flower hair_ornament hair_ribbon hat highres holding_breath implied_erection implied_futanari jingle_bell kantai_collection kashima_(kantai_collection) long_hair masara military_jacket monochrome multiple_girls ooyodo_(kantai_collection) open_mouth partial_commentary pleated_skirt pout ribbon school_uniform serafuku sidelocks sign skirt squatting translated twintails wavy_hair wavy_mouth yuudachi_(kantai_collection) rating:s score:2 post #3248035](/cdn_image/preview/62/c9/62c93ab98dcb59d0cb8ee1c9544e5c0c.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.