The song "Nani ga Atte mo," which was performed only once at the "Solo Debut 15th ANNIVERSARY LIVE" held in 2017 and had long been desired for an audio release, is finally released. In this year marking the 25th anniversary of his solo debut, the reason it has been carefully cherished over ten years lies in the universality of a melody that never fades with time and TETSUYA's strong desire to deliver his current "form of love." With a refreshing sound full of momentum and words true to life, this song can be said to condense the musicality of TETSUYA, who has continuously delivered positive energy throughout his career across activities with L'Arc-en-Ciel, solo work, and Like-an-Angel. The coupling track includes a newly recorded version of "TIGHTROPE," originally released as a double A-side solo debut single, recorded as "TIGHTROPE-After Dark Acoustic" for the first time in 25 years. The result allows listeners to experience a new multifaceted side of the song.