Obst said in forum #426260:
In every other image in the Pixiv set that post comes from, Chara is depicted as a boy, so I think it should be tagged 2boys and shota.
genderswap (otm)
Subset of genderswap where a character who is normally sexless, androgynous, or ambiguous is instead depicted as male. This is usually indicated by the presence of pectorals and/or penis.
Chara isn't depicted with male or female genitals in this drawing though, they're covered by the penis. Or does "depicted as male" include what the artist perceives them as, regardless if a penis is shown?