This tag signifies that a person with the surname Kurita has acknowledged the tagged video in some manner. This could be in form of them commenting on it, posting about it on social media, adding to a playlist, etc.

The joke of the tag is to imply that Kurita Shigetaka, who has been the Nico Nico Douga CEO since 2017, has acknowledged the video. As such the tag most commonly used on videos which reference the CEO in one way or another.