"Heaven" is a little bland really which is disappointing coming from the legendary Buck-Tick. The song is a quasi-ballad that sounds like a happier "Gensou no Hana" or "Rain". It doesn't really catch the imagination or stay in your head. In fact, it actually becomes a little boring.
The B-side, "Makka na yoru" is better. It has a cool riff and its a faster rockier song that hints at the attitude of old BT.
The single is a pretty mediocre release i'm afraid, a little lacking in ideas and more of a paint-by-numbers BT song. Maybe wait for the album due out in February. It should be better.
Verdict: *** (3/5)