Tenga Tensei - One Shota Elf to Sugosu Rinri Fuyou no Isekai Lifeテンガ転生 －おねショタエルフと過ごす倫理不要の異世界ライフ－; Tenga Tensei: The Morally Questionable, Other-Worldly Life, of an Elf and a Young Boy

Tenga Matsuyama, who had long endured the disgust of his classmates (and even his own parents), managed to live for 18 years. The moment he finally decided to step into the "Adult" section after graduating high school, he was struck down by an oncoming truck, and should have died... However, he ended up reincarnating into another world as a handsome boy with cheat abilities! Now, he's living a life where he's unbelievably popular!?