17th Digital Single "Ningyo Kaeru" Credits Music & Lyrics by Hitomi Kuramoto Vocal : hitomk Piano : Yoko Hiromoto Guitar :Keizou Numata Guitar Solo : Akira Horie Programming : Akira Horie Arrangement : Akira Horie Description Executive Producer : Hitomk Sound Producer :Akira Horie Recorded & Mixed by : Katuyuki Kobayashi Recording Engineer : Takeshi Kawano Mastered by : Yasuji Maeda at Bernie Grundman Mastering Tokyo Recorded at : Geimori Sutudio , Kawano Onkyo & SOUND CREW STUDIO Artwork Design : Akemi Nagahari