It's generally policy in anime to avoid referencing the Emperor and the Imperial Family if at all possible. He is not supposed to be involved in mortal affairs.
While there's no law against it, there are social groups that would be upset if His Majesty were to be depicted in something like Code Geass-even if it were a fictional counterpart.
While there's no law against it, there are social groups that would be upset if His Majesty were to be depicted in something like Code Geass-even if it were a fictional counterpart.