Is Skull Man hentai?
English title: The Skull Man
No
Rated PG-13 (Teens 13 or older) on MyAnimeList and not tagged as Hentai.

TV · 2007 · 13 episodes · PG-13 - Teens 13 or older
Action, Mystery, Supernatural
Otomo City: where freedom and justice have atrophied to the bone; where conspiracy rules the day and death stalks the night... Death in the form of the Skull Man, a literal Grim Reaper whose skeletal grin presages grisly mayhem and murder, even to the monstrous mutants that haunt the city's underworlds! To investigate a bizarre slaying, journalist Minagami Hayato and photographer Kiriko Mamiya must stalk this ultimate predator, through a festering cadaver of a city where the corruption flows in rivers as deep and foul as the sins of the reigning elite, and unearth a secret so shocking that an entire city has been turned into a tomb to contain! In a nightmarish necropolis where nothing is as it seems, vengeance comes in the form of a living Death's-Head! (Source: Sentai Filmworks)
View on MyAnimeList