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Well, this is actually a really wacky scene, very fitting of a harem anime. The bend over girl is a kitsune in human form, the girl next to her is a young werewolf. According to the blog I've read, this scene is about the male lead (terrible shota type boy) having to kiss his kitsune sweetheart at the position of her lower back, where her tail usually is, to break a spell which shrank her breasts from double D to flat chested.
I have no idea why this position or the lowered panties are necessary, other than that it adds greatly to the fanservice. It's also very spankable and looks good.
