Verb/Adj (plain form) / Noun + にしろ / にせよ

[Even if / Even though / Whether ~ or]

Connection: Verb (plain form) / い-Adj / な-Adj (である) / Noun (である) + にしろ / にせよ

Usage: Concedes a point while stating that the conclusion remains the same regardless. Similar to ても but more formal. Can also be used in pairs to express "whether A or B."

Variations:

• にしろ (slightly more casual)
• にせよ (slightly more formal)
• にしろ〜にしろ / にせよ〜にせよ (whether A or B)

Examples:

冗談にしろ、そんなことは言うべきではない。(Even if it's a joke, you shouldn't say such things.)

どんな理由にせよ、遅刻は許されない。(Whatever the reason, being late is not acceptable.)

賛成にしろ反対にしろ、意見を言ってください。(Whether you agree or disagree, please state your opinion.)