expression, conjunction, adverb
be that as it may; that may be true, but ...; even so, ...
Formal or literary conjunction/adverb used to concede a point before introducing a contrasting statement. Similar to 'nevertheless' or 'however' in English, but with a more classical, written tone.
Be that as it may, there is some truth in his opinion as well.
That may be true, but problems still remain with this plan.
Derived from classical Japanese elements: さ (so) + は (topic particle) + さり (stem of 然り, 'to be so') + ながら (while). Literally 'while it is so', it developed into a concessive conjunction.