Why does every manga like this contain a little sister who wants to fuck her brother? Do the Japanese just love incest?
Simple, Japan has a permissive history of incest. While there's strict taboo when it comes to pure siblings and parent-child, a lot of the families back then have encouraged intra-family marriages like cousins and half-siblings. And there's even records of fathers marrying their own daughters or mothers marrying their own sons in the event of being widowed or divorced. Or just incest for its sake. The prevalence of incest has caused so much genetic problems that if genetic science didn't arrive in Japan, the acceptance of the taboo would have prevailed long enough to screw over the gene pool.
Aside from that, incest has been a significant cultural theme in their language and literature that there's some specific words for types of incestuous relationships. And this has been carried over to the modern Japan, with the modern family planning limiting to one children in the family, making those who do not have siblings have fantasies over them. This also applies to parent-child fantasies since the single child bond fuels that taboo.
And lastly, a huge chunk of authors just use incest (specifically sibling incest) as a taboo version of childhood friend, wherein it's a forbidden type of love. Same with cheating being also used for the forbidden love trope, though can be more complex as a subject.
In conclusion, while there's social dogma in recent times in Japan, they do not condemn it nor make it illegal.