Why does Japan kick so much ass? Apparently, asking someone to come over to fuck their sister must be a common thing in Japan. This type of commitment shows how polite the Japanese are. I have a hot sister, and I like you, so why don’t you come over to my house and fuck her?
The picture above is a screenshot from a Japanese-English Illustrated Language Learner’s Book which translates the most common phrases used in Japan into English. Illustrations would seem to imply that the textbook is intended for youngsters, perhaps children but this is Japan and they rock like this.
Things like “You’re a smart mother-fucker” or “Oh fucking A” are also important and a learner of English needs to understand that so it’s also included in the illustrated book. How bad ass of you, Japan 
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Or most likely it’s a parody. The line is from the first 10 minutes of the movie “Full Metal Jacket” and was said to Private “Joker” by the Drill Instructor played by R. Lee Ermey. It’s not a line a little girl would use, and the way Japan values respect it seems unlikely they would publish a children’s book with pages on how to swear to other children.
Mind you, it’s still funny as hell.