Number: 032
Lyricist/Composer/Arranger: Masamichi Sugi
From Sugi's 1986 album: "Winter Lounge"
"Saigo no Merry Christmas" (Last Merry Christmas) is a medium-tempo romantic ballad that is right up Masamichi Sugi's（杉真理）wheelhouse. I also mentioned this for another song of his in that the quality of his own arrangement also shows up in this song. It's an orthodox work without anything too elaborate, but that is the thing which draws out how good the melody and the lyrics are. Having said that, the protagonist's Christmas really must be miserable.
The above comes from "Disc Collection Japanese City Pop Revised" (2020).
I am getting some late 70's early 80's vibes from this one.
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