Masao Urino (売野雅勇) was responsible for writing the song and based its title off Walter Lang’s 1954 musical film “There’s No Business Like Show Business”, known as “Show Hodo Suteki na Shobai wa Nai” in Japan (ショウほど素敵な商売はない). There’s also Irving Berlin’s song, which was used in that film among others. Tatsushi Umegaki (梅垣達志) , whom I read a little bit about through this blog, composed the mellow sweet melody and I think it fits Yoshimi’s light delivery perfectly. The breezy country-pop touch makes me time-travel to those charming days of the early 80’s aidoru, though Yoshimi’s natural tone (not the actual voice) aligns more with the classic 70’s idols like Hiromi Ohta as opposed to the new generation with the bouncy curls and girly voices ala Seiko Matsuda. Makes me think that Yoshimi has looked up to her older sister a bit in terms of generational tendencies.