Borrowed Time

"The Value of Life" (命の価値, inochi no kachi) is a song in Death Note: The Musical.

Overview
Now held in confinement, Misa Amane struggles against L's interrogation. She sings this song about the value of life, which she's found to be love, and she refuses to betray that love no matter what L tries to do to her to make her talk about Light Yagami.

Misa is the only singer, but there are two extensive dialogue interludes within her song. In the first interlude, L questions her about various topics such as Kira, her parents, and God. In the second interlude, Rem visits her. Misa says her name, and the Task Force wonder if Misa isn't hallucinating from the stress of her mistreatment. Misa asks Rem to kill her. Soichiro Yagami confronts L over his mistreatment of Misa, but L turns it around to be about Light being Kira, and Soichiro walks out.

After the song, Misa has been in confinement for four days. Rem gives her the option of giving up ownership of the Death Note, and subsequently losing her memories, as an alternative to dying or betraying Light. Although this pains Misa because her connection with Light will be lost, she agrees. Rem takes her memories and Misa passes out, which leads directly into Rem's song "Foolish Love."

English version
The song was originally written in English, but an English-language version has not been released.