Here's a small scene from the manga Yumekui Merry (which is getting an anime adaptation this winter).
I can't really tell what's going on, but the main character, Merry, is definitely getting tickled in the second pic. She drank something weird earlier in the chapter, so I'm thinking she might be drunk in this scene (what is it with the Japanese putting underage drinking in kid's comics??).
Drinking laws are completely lax in Japan when it comes to underage drinking. That's not to say that it's not enforced, but from a social standpoint, the concept is not horribly offensive. You'd have to understand Japanese concepts of personal responsibility, crime rates associated with drinking, ect... to really get a grasp of why this isn't as big a deal as it is in the States.
Anyway, here's the translation. It was difficult to find out who was saying what, since I don't know the characters or the context, but I think I got it.
From top right to left.
Panel 1:
Isana Tachibana: Well you see, this nerve of the upper thigh is...
Merii: H-here?
Panel 2:
Isana Tachibana: Exactly. If you work it up from there, like you're pushing out...
Panel 3:
Merii: M-moving up from here is a little...
Merii:It's getting embarassing, cut it out, Tachibana-san!
Panel 4:
Tanma: Hey, Isana! Wait just a m-
Old Man: Tanma!!
Panel 5:
(nothing)
Panel 6:
Old Man: I understand young man. That's youth for you.
(Merii background: It tickles! It tickles!)
SFX:
disappointed~