There are two groups of people who shouldn't read this manga: 1) actual pedophiles, since it could tempt and excite them and potentially lead them closer to molesting; and 2) people whose general response to pedophilia is wanting all pedophiles to be killed, since this would just disgust and anger them. Plus the second group would have a mental block that would prevent them from enjoying any part of it--a fear that any enjoyment would mean that they are pedophiles or at least could be mistaken as pedophiles, and thus be scum worthy of death. As for the first group, if you do struggle with pedophilic urges, I would encourage you to find a therapist (or other support) who you can talk to and who can help you find ways to cope with your temptations without acting on them. You don't have to deal with things alone. My father is a pedophile and I know that fe wishes fe had talked with somebody rather than just trying to suppress feir urges within feir own mind.
As for the manga itself, it's okay but not amazing or anything. The chapters are episodic and generally follow the same formula: Shouta gets into a situation with some of the prepubescent girls in feir class, where these girls unintentionally do sexual things to fem (getting entangled, nip slips, face-sitting) and fe ends up cumming in feir pants. Many chapters end with some variant of the catchphrase "innocence is scary," though the variations end up veering pretty far from that origin. Obviously, there are consent issues with this, since the entire tension of the stories is based around the girls being too innocent to be able to properly give consent. The taboo dynamic is sorta sexually interesting, I guess, in a similar way that master/slave or rape-y dynamics can be sorta exciting even though they're morally problematic. But honestly, I don't think this functions very well as masturbation material (if that's what you're looking for). The sexual scenes are too short and come across more as gags than anything. At best, it might work to get you in the mood to then go and "enjoy" some other erotic material. But if you just read this manga as a series of adult gags, it might have some value. You ask yourself how Shouta will end up in a ridiculous sexual situation this time around. Of course, it's still pretty repetitive.
The main way they try to offset the repetition is by having consecutive chapters focus on different girls. Konomi is the main girl (the sexual focus of 21 chapters)--pretty naive, largely disinterested in love, diligent in feir efforts to become an actress. Then Manatsu gets introduced (and is the focus of 15 chapters)--straightforward, tomboyish, likes roleplaying dominating roles. Sayo (15 chapters) is submissive and wants to bear Shouta's children, though fe initially doesn't know what sex is. Rio (14 chapters) is a tsundere who is actually sexually self-conscious, unlike pretty much all the other girls. And Nako (12 chapters) is an athletic girl who gets embarrassed about non-sexual things. The other girls are Shouta's sister Hazuki (2 chapters), feir big-breasted cousin Yayoi (3 chapters), feir yaoi-loving cousin Mutsuki (3 chapters), the daydreaming Michiko (2 chapters), and Suzune who plays make-believe at being a time traveler (6 chapters). Suzune is an absolutely annoying character and I wish that fe didn't exist. Most of the girls and the relationships they have with Shouta are completely uninteresting. The only ones that I am at all invested in are Rio and Nako.
The character development basically just consists of some of the girls becoming more aware of their own sexuality, so we then get some chapters that include masturbation, girl-on-girl stimulation, and intentional sexual/romantic advances on Shouta. Shouta as a character feels inconsistent. Like, there are a few times where fe acts just as stupid and out of it as the children around fem. The art is great overall, but some of the faces do end up looking a bit too similar. The hair looks like seaweed (not that that's a bad thing). There are seventy-eight chapters and nine extra chapters that are mixed in throughout (so I'm not sure where animeplanet got the number "86"). Toward the ending, maybe the last twenty or so chapters, the story started feeling like it didn't have a clear idea of what it was doing. Or more like--it started trying too hard to force actual plot developments and flailed around in its pointless efforts. Without this, I might've rated it as a 5/10.