Is Love Live! Kouhaku Special Anime hentai?
No
Rated PG (Children) on MyAnimeList and not tagged as Hentai.

Special · 2015 · 1 episodes · PG - Children
Idols (Female), Music
A special anime shown at the 66th NHK Kouhaku Uta Gassen, prior to μ's' performance of the 2nd Season opening theme song, "Sore wa Bokutachi no Kiseki".
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