Tuning Options:
Eb Ab Db Gb Bb Eb
or
Db Ab Db Gb Bb Eb

The whole song is just chords.
The song uses two guitars.
Guitar one and Guitar two play simultaneously.

Guitar one:
Eb Eb Eb Eb

Guitar two:
Bb B C# C

Rhythm for the majority of the song:
The song is in a "seven-count"-type structure, I believe.
It's either seven or eleven... I've forgotten at this moment.
If this doesn't help very well, just listen to the song.
One, two, three | One | One, two | One, two
||| | || ||

Hope this helps.
Anymore Gackt TAB help, feel free to email me:
pres.shinra@gmail.com