It is the band's first single to be released under the name X Japan and the first to feature Heath on bass. The ballad was written and composed solely by Yoshiki about the death of his father, but he co-credited it to the alias Hitomi Shiratori (白鳥瞳?) because he was concerned how fans would react to a softer song from the band. It would later appear on the album Dahlia and the soundtrack for the South Korean film Windstruck. The song was also used as the theme song for the Japanese TV drama Nikushimi ni Hohoende. The b-side is the lyric-less classical version of the song, which was previously on Yoshiki's album Eternal Melody and arranged by famed music producer George Martin.
The title song was covered by South Korean rock band TRAX, as a b-side on the Japanese version of their "Scorpio" single, which was produced by Yoshiki. They also covered it in Korean on the Korean version of their aforementioned single.
Yoshiki's MySpace currently streams a different version of the song entitled "Tears (Unreleased Version)".
The song reached number 2 on the Oricon charts, and charted for 16 weeks. In 1993, with 380,150 copies sold was the 77th best-selling single of the year, and in 1994, with 456,790 copies sold was the 50th best-selling single. Certified as double Platinum by RIAJ, is the bands best-selling single.