にせよ・にしろ

JLPT Level: N2
Meanings

Even if

Even though

No matter

Whether… or

Usage

Verb(dictionary form) + にせよ

Noun + にせよ

Na-adjective/Noun + にせよ? (common pattern is to use にせよ with nouns)

どちらにせよ

どんなにせよ (colloquial)

Explanation
にせよ・にしろ is used to present two possibilities or contrasts and express that the speaker's statement applies regardless of which possibility occurs. It has a strong nuance of “whether A or B” and is often used to set up a condition that does not affect the main point. It can be used with verbs in the dictionary form and with nouns (and, in practice, with pronouns like 誰にも/どんな人にも as the subject). Note that どちらにせよ (either way) is a common fixed form that means “in any case.” It is more formal than どちらでも and slightly more emphatic than どっちにしても, so it fits written or formal spoken contexts. The phrase typically appears at the start or middle of a sentence, followed by the main clause that remains valid regardless of the preceding choice.
行くにせよ、来るにせよ、準備をしておけ。
いくにせよ、くるにせよ、じゅんびをしておけ。

Whether you go or come, be prepared.

彼が誰にせよ、その責任は私にある。
かれがだれにせよ、そのせきにんはわたしにある。

No matter who he is, the responsibility lies with me.

どちらにせよ、結果は変わらない。
どちらにせよ、けっかはかわらない。

Either way, the result won’t change.

どんな人にせよ、失敗はあるものだ。
どんなひとにせよ、しっぱいはあるものだ。

No matter what kind of person, there are failures.