Inaba Koshi's (B'z) new song "YELLOW" will be used in the CM for KOSE's sunscreen "Sports Beauty". 

Inaba wrote the lyrics to "YELLOW" especially for this CM. It's described as an uptempo number that follows the product's image of the summer sun. In the CM, talento Sumire enjoys outdoor activities such as tennis, golf, and swimming. The CM will begin airing nationwide on March 19.

Source & Image: natalie
Thanks to minlilin for the tip!