〜であれ／〜であろうと

Meaning

Expresses the concessive condition "no matter what ~, the conclusion does not change." Attaches to question words (何であれ whatever, 誰であれ whoever) or a single noun. A stiff, written-style expression.

Examples

理由が何であれ、暴力は決して許されない。 Whatever the reason may be, violence is never acceptable.
友人の家であろうと、訪問時は礼儀をわきまえるべきだ。 Even at a friend's house, one should mind one's manners when visiting.