N2
にせよ・にしろ
Even if, Even though, No matter
どんなに不便であるにせよ、私は自然が豊かな田舎に住みたいです。
Even if it would be very inconvenient, I would prefer to live in the countryside where nature is abundant.
Explanation
「にせよ・にしろ」 has 2 uses
1Even if ~
Even if you accept or suppose the first part, the judgment that follows does not change: 「忙しいにせよ、連絡くらいはするべきだ」.
違いがあるにせよ、わずかな差だ。
Even if there is a difference, it is minimal.
飲み会に参加しないにせよ、参加費は明日までに持ってきてください。
Even if you are not going to attend the drinking party, please bring your entrance fee by tomorrow.
2Question word + にせよ: in any case
With a question word it becomes a set phrase meaning "in any case / whatever happens": 「いずれにせよ」, 「何にせよ」.
いずれにせよ、この決定は変わりません。
At any rate, this decision will stand.
この状態では何にせよ、誰かに助けてもらうしかないよ。
In this situation, no matter what we do we need to get someone to help us.