The show requires a more understanding audience because, of the themes of love, the role of god, hate, war, justice, death and over coming haedships in life. Also with the depth of the show younger viewers might not even be kept intested except for the funny and dueling parts.
Basically because of some mature themes and the way some characters refer to themselves as like Takeyama-san and sometimes Naoi-kun does and the violence can be a bit brutal at times.