Denotes chibi characters added for (often) comical purposes, usually in the background, to otherwise non-chibi pictures. They're normally just sketched on, and will frequently sport nosebleeds at the foreground material, but to qualify for the tag, they should not interact with the foreground characters directly. If they do, use chibi instead. This can also be used when a chibi character is overlaid on a speech bubble to show who's speaking.
This tag implicates chibi (learn more).