Means 'even if / even granting that ~', conceding a point while still asserting something else. It acknowledges a situation as true or possible, then adds that despite it, the speaker's judgment holds. It can also pair up (AにしてもBにしても) to mean 'whether A or B'.
[Plain form] / [Noun] + にしても
忙しいにしても、連絡ぐらいはできるはずだ。
Isogashii ni shite mo, renraku gurai wa dekiru hazu da.
Even if he's busy, he should at least be able to contact me.
Concedes 'busy' but insists the conclusion still stands
冗談にしても、ひどい言い方だ。
Joudan ni shite mo, hidoi iikata da.
Even as a joke, that's a terrible way to put it.
Noun 冗談 + にしても grants the excuse but criticizes anyway
行くにしても行かないにしても、早く決めてください。
Iku ni shite mo ikanai ni shite mo, hayaku kimete kudasai.
Whether you go or not, please decide quickly.
Paired にしても...にしても = 'whether ~ or ~'
• Single use = 'even if / even granting'; paired use = 'whether ~ or ~'. • Often followed by a criticism or a firm expectation. • More conversational than the near-synonym にしろ/にせよ.
The JLPT rarely asks whether you recognise a pattern — it asks which of several similar patterns fits. These are the ones ~にしても is tested against.
としても supposes a hypothetical ('even supposing'); にしても more often concedes something already presented as real or likely.
にしろ/にせよ is the more formal, literary equivalent; にしても is neutral and common in everyday speech.
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