Lists two (or more) contrasting possibilities and states that the same conclusion holds in either case: 'whether A or B'. It is a formal equivalent of にしても〜にしても. にしろ〜にしろ is a slightly more colloquial variant with the same meaning. Often the two items are opposites or a pair covering the whole range.
[Noun / Plain form] + にせよ/にしろ 〜 [Noun / Plain form] + にせよ/にしろ
行くにせよ行かないにせよ、早く決めてください。
Iku ni seyo ikanai ni seyo, hayaku kimete kudasai.
Whether you go or not, please decide quickly.
Two opposite verbs (行く/行かない) framed by にせよ〜にせよ; the request holds in either case
賛成にせよ反対にせよ、意見を述べるべきだ。
Sansei ni seyo hantai ni seyo, iken wo noberu beki da.
Whether for or against, you should state your opinion.
Nouns 賛成/反対 attach directly to にせよ
電話にしろメールにしろ、必ず連絡してね。
Denwa ni shiro meeru ni shiro, kanarazu renraku shite ne.
Be it by phone or email, make sure to contact me.
にしろ〜にしろ is the softer conversational variant listing two options
• Register: にせよ is formal/written; にしろ is slightly more spoken but still stiff. • The two items are usually a contrasting pair or opposites. • The final clause states a judgment or conclusion that applies regardless of which case is true.
The JLPT rarely asks whether you recognise a pattern — it asks which of several similar patterns fits. These are the ones にせよ〜にせよ is tested against.
にしても〜にしても is nearly identical in meaning but more neutral/common; にせよ〜にせよ sounds more formal and literary.
であれ〜であれ is even more literary and often takes question words; にせよ〜にせよ lists concrete contrasting choices.
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