In one scene the siblings change clothes for the night, the girl (Yi Chieh Lee, 9) is moving around and to be seen full nude frontal and back, than the boy (Yi Cheng Lee, 13) is undressing behind the girl, some parts of his buttocks seen.
While the boy (12) is skinny-dipping with several of his friends, his sister throws their clothes into the water because they won't let her join them. Mostly rear, but some frontal nudity.