File:KanaToiletnoKamisama.jpg

This is the cover art for Toilet no Kamisama by the artist Kana Uemura. The cover art copyright is believed to belong to the label, King Records, or the graphic artist(s), Mari Torigoe.
Cover of Kama Uemura's single Toilet no Kamisama

http://www.neowing.co.jp/detailview.html?KEY=KIZM-67

Toilet no Kamisama

The entire cover: because the image is cover art, a form of product packaging, the entire image is needed to identify the product, properly convey the meaning and branding intended, and avoid tarnishing or misrepresenting the image.

Yes

Header. The image is used for identification in the context of critical commentary of the work for which it serves as cover art. It makes a significant contribution to the user's understanding of the article, which could not practically be conveyed by words alone. The image is placed at the beginning of the article or section discussing the work, to help the user quickly identify the work and know they have found what they are looking for. To illustrate the cover of the single. Use for this purpose does not compete with the purposes of the original artwork, namely the artist's providing graphic design services to music concerns and in turn marketing music to the public.

As musical cover art, the image is not replaceable by free content; any other image that shows the packaging of the music would also be copyrighted, and any version that is not true to the original would be inadequate for identification or commentary. Using a different image as a header would be misleading as to the identity of the work. Cannot be replaced - owned by King Records as a cover for a single; there are no possible alternatives

Use of the cover art in the article complies with Wikipedia non-free content policy and fair use under the copyright law of the United States as described above.