The theatrical version has been compared to the unrated version (both found on the Japanese DVD by Pony Canyon)
At first glance, "Robo Geisha" seems to be another representant of the current wave of splatterfilms from Japan. This is also suggested by looking at director Noboru Iguchi, who was responsible for the splatter-hit "Machine Girl". It is not at all as brutal as that film or other ones like "Tokyo Gore Police" or "Vampire Girl vs. Frankenstein Girl", though. Unlike its blood-drenched competitors, the effects from Robo Geisha (and especially the bloodeffects) are all computer-made. Also, it is (deliberately?) made very trashy and funny.
This was also probably the reason the film was rated 16+ in Germany, even though the image on the cover says 18+ - the reason for this is the bonus material of the DVD (strangely, the film's trailer was rated 18+). The German DVD, though, only contains the theatrical version as was found out a short while ago. The Japanese DVD contains, together with the theatrical version, which was by the way rated 12+ there, an "unrated" version.
The longer runtime of the unrated version results from only two additional scenes. In four parts, though, additional blood effects were added by computer. Whether these justify the label "unrated" can be doubted, though, because the new effects aren't any more brutal than the ones already in the movie. I would rather name this "diet extended". If you know only the theatrical version, you don't need the longer one, especially since the Japanese DVD does not contain any English subtitles. As far as I know, an anglophone or subtitled DVD of the unrated version was not released anywhere.
00:32Directly in the beginning, the unrated version shows one of the Geisha sisters (unfortunately, I cannot tell the two apart) talks to the audience. Due to lack of knowledge in the Japanese language, I cannot tell what she says.
06:52 After the female killer put a man his face on her breasts resp. the "pointy bra" he turns around and in the theatrical version, you see his faced pressed-in. In the unrated version, there was cgi-blood added squirting out of the face. No time difference.
38:29 There was a lot of blood added digitally in the unrated version as the two tied-up men were shot at by the Robogeisha's breast cannon. No time difference.
44:33 In the unrated version, the guy's head explodes bloodily. In the theatrical version, he only drops down. No time difference.
67:12 The second scene only contained in the unrated version: You see a group of young people standing in front of the weapon producer's manor, probably demonstrating. A young lady joins and talks to them. They are not let in, though. Suddenly, an elderly woman appears, pushing a man in a wheelchair before her. She says something and gets out an envelope.
96:01 In the unrated version, Hikaru Kageno's head explodes, in the theatrical version not. No time difference.