This tag is for sexually explicit or sexually suggestive art work of girls who appear to be preadolescent. Please note the character's canonical age doesn't matter. If the character looks preadolescent it should be tagged loli. If the character doesn't look preadolescent, it shouldn't be tagged loli.
For pictures about the concept of lolicon, see the tag pedophile.
If you are not sure whether or not a post should be tagged as loli or shota, ask in the loli/shota check thread.
source: danbooru wiki