Some of the younger kids may find this one to be too scary or upsetting. The main theme of the movie revolves around the spirit of a woman named "Kayako" and she looks pretty creepy. Not grotesque or anything, but she just appears rather frightening. She also emitts a noise (similar to a coffee maker), that some kids may find unsettling. The movie isn't very violent, just creepy. There's one scene that young viewers will most likely find disturbing: in the movie, there is a scene where police find a severed jaw lying in a person's basement; we later see the person with their jaw missing, and their tongue hanging out. Other than that, there's not much severe violence.
The movie is free of any nudity or questionable content (with the exception of the fact that one boy is nude through almost the entire film, but nothing untoward is shown). We also see a girl in the shower, but it is only from the shoulders up.
Language actually isn't a major problem.
I, for one, wouldn't recommend this movie. It's very boring. The acting is awful, the script is bad, and everything is very, very slow.