I dunno about this one chief. On the one hand, an adult teaching a child to awaken to their inner trans... on the other hand, it's just straight shota.
I don't think he's trans. He even said he was a guy at the end and the writer was talking about his "male nature". He just likes crossdressing. But yes I'm also 100% sure that woman intended to seduce this 11 year old and my dummy head thought no lolicon tag meant no kids under 16, but silly me.
Just surprised to find onee-shota here. Well, any onee-loli work gets its fair share of umm negative comments. Onee-shota just feels like a double whammy for this site (Het and Age gap) but well it is cute and nothing explicitly sexual happened. And well yes the cross dressing was good.