Wow, what a refreshing surprise this manga is! Very artistic in the presentation of it's story which encompasses (so far) love, loss, acceptance, and hardship. I look forward to see how each of the main characters grow.
While I was pensive about the extraordinary setting of this manga, I can happily say: no, it's not a lolicon manga. Thus far (chapter 12), there has been no discernable effort to sexualize anything, really. Even the adult character designs aren't salacious which allows the reader to focus on their individual characters.
Of course there are many reactions to the titular character being a child, but I think the author effectively challenges what we see as love; something I think we've lost in modern times. That is, we equate love as being able to rub another person against our genitals.
To Keisuke (the salaryman) and Takae (the reincarnated wife), time and the feeling of being cherished are paramount.
It's quite clear the overall route that the author is foreshadowing and I hope that the mangaka is able to keep this story short and sweet.
Not a masterpiece, but really a hidden gem.