The project was planned under the leadership of Akio Toyoda, president of Toyota Motor Corporation. This car was an attempt to revive the famous Toyota Levin/Treno (AE86), also known as the Hachi Roku, in the modern era. The development was a joint project between Toyota and Subaru, and while the development of the body structure was led by Subaru, which had a capital relationship with Toyota, the formulation of the concept was led by Toyota. As a result, Subaru's unique horizontally opposed four-cylinder engine was installed, and the engine's fuel injection system was derived from Toyota's. While its sibling, the Subaru BRZ, was set up with an emphasis on stability, the Toyota 86 was set up with an emphasis on slide control of the rear tires, making it more suitable for drifting. President Akio Toyoda has also stated that the 86 was developed as a car that develops the driver like the former Levin/Treno (AE86), and while the car responds directly to the driver's actions, it also reflects those actions even if they are performed incorrectly, which is a rare characteristic in this day and age.

A technology developed by Yamaha Corporation that models the human voice and performs the human voice as an electronic musical instrument. Vocaloid technology was publicized by Yamaha, and a variety of Vocaloid software was released by various companies. In Japan, Vocaloid songs, illustrations, and videos have become a social phenomenon, and have gained full citizenship as a part of the Japanese culture.

VOCALOID or its character provided by 1st PLACE Corporation. The product name is "IA -ARIA ON THE PLANETES-". The voice is provided by "Lia," a singer famous for "Tori no Uta" and other songs. The character design is by illustrator and manga artist Aka Akasaka. A demo soundtrack is available on the official website. The song is, of course, "Tori no Uta" by Lia.