Harry Nilsson to Tatsuro Yamashita in 8 Steps
- Harry Nilsson sang She's Leaving Home
- She's Leaving Home was arranged by George Tipton
- George Tipton arranged There Will Never Be
- There Will Never Be was written by Perry Botkin
- Perry Botkin wrote Paradise
- Paradise was written by Phil Spector
- Phil Spector wrote This Could Be the Night
- This Could Be the Night was covered by Tatsuro Yamashita