Is Shounen Sunday CM: Kyoukai no Rinne hentai?
No
Rated G (All Ages) on MyAnimeList and not tagged as Hentai.

CM · 2009 · 1 episodes · G - All Ages
Comedy, Shounen, Supernatural
Commercial for the manga Kyoukai no Rinne that aired during Inuyasha Kanketsu-hen. It features different voice actors than the later TV series.
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