Focus on the emotional bonds. For example, Naruto and his sister could have a strong sibling bond, and they both look up to Kushina as a mother figure. You can write about how they learn from Kushina's strength and wisdom. Avoid any romantic or sexual undertones between Naruto and his sister. Keep their relationship strictly platonic, like real siblings would be.
To write a non - inappropriate 'Naruto x his sister x Kushina' fanfiction, start by establishing clear, healthy relationships. Naruto's sister can be a character who complements Naruto in the story. Their connection to Kushina can be through memories (if it's a post - Kushina's - death scenario) or just her presence in the village. Write about how they interact in a way that promotes positive family values. For instance, Naruto and his sister could be helping Kushina with village tasks, and through these interactions, they grow as characters. Avoid any form of inappropriate physical or emotional relationships between Naruto and his sister. Make it a story about family, growth, and the Naruto - like values of perseverance and love.