There are many dead dogs toward the end of the movie, at night & already dead in the woods. You don’t hear anything but see them already dead with blood all over. There is also a dead dog at the bottom on the stairs in Junko’s ancestral home.
There are dead pigeons around during the film and one seen of a man grabbing a pigeon and walking inside with it. You don’t see what happens to the bird. There are about 4 pigeons who fly into a window and are shown dead after.
the woman does not walk out of view after setting her sleeve on fire as mentioned in another comment. as the rest of her body catches fire, she begins to scream and try to escape her predicament, while her husband desperately tries to help her. this scene could be triggering for anyone who is upset by burning alive
It’s mentioned that people committed suicide by hanging in a park but it’s not shown on screen. There’s also a body shown after committing suicide by hanging.
There are a couple of scenes with people eating and clinking cutlery. In general, since this is a a found footage movie, there is a lot of background noise and scuffling in different scenes which may bother some people.
The character Hori seems to be panicking or having an anxiety attack in many scenes he is in. Hyperventilating, becoming erratic, screaming, fidgeting.
-SPOILERS-
Abortion is mentioned because there are ghost aborted fetuses, but it's not looked down upon because they were abortions. The only negative thing implied is that they were illegal late-term abortions done by the clinic Junko worked at.