如何いかんに関かかわらず

• に関かかわらず

  A more general pattern meaning 'regardless of'. 如何に関わらず is a specific formal phrase using 如何 (いかん) to mean 'how' or 'what', emphasizing the condition.

• いかんにかかわらず

  The kana-only spelling of the same expression. Less formal and less common in official documents.

• 如何いかんに関かかわらず

  Standard kanji spelling using 如何. This is the most formal and common written form.

• 如何いかんにかかわらず

  Variant with にかかわらず in kana. Slightly less formal but still common.

Combination of 如何 (いかん, 'how; what kind') + に + 関わらず (かかわらず, 'regardless of'). The kanji 如何 is a jukujikun reading for いかん.