Is Masuda Kousuke Gekijou: Gag Manga Biyori hentai?
No
Rated PG-13 (Teens 13 or older) on MyAnimeList and not tagged as Hentai.

TV · 2005 · 12 episodes · PG-13 - Teens 13 or older
Comedy, Gag Humor, Shounen
Gag Manga Biyori is an anime that is about absolutely nothing. It is comprised of 12 short stories that only build up a small amount of plot for each story. (Source: ANN)
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