even if; even though; even granting (that)
even; too; also
whether ... or ...
no matter (what, where, who, etc.)
安いにしても品質は大切だ。
Even if it is cheap, quality is important.
冗談にしてもひどすぎる。
Even as a joke, it is too much.
いくら忙しいにしても連絡はできた。
No matter how busy, you could have contacted me.