JAZZ Toshiko Akiyoshi-Lew Tabackin Big Band: Tanuki's Night Out. Jam Records 006. This is a first for the TA-LT Big Band - normally Toshiko writes and arranges her own compositions, but this time the orchestrations are hers, but the tunes are all written by her husband Lew Tabackin. This is a happy meeting of the minds on several levels - both Lew's tenor and flute and Toshiko's piano are showcased here, and the combination of Lew's pieces and Toshiko's arrangements is stunning. On the title cut, ''Tanuki's Night Out,'' a happy, boppish unison line is introduced somewhat ominously by a drum solo followed by a chorus of moaning trombones. Later on, the trombones are reintroduced behind a reworking of the original line in a most intriguing way, giving a solid sense of cohesiveness, contrast, and development to the arrangement. Lyricism abounds on the ballads, especially ''Falling Petal,'' which features a tenderly expressive piano solo by Toshiko, and a passionate, yet restrained flute solo by Lew. Toshiko's piano gives ''Yet Another Tear'' a stately introduction, followed by Lew's tenor for a brief but moving tribute to the late saxophonist Ben Webster. ''A Bit Byas'd,'' dedicated to saxophonist Don Byas, shows off Lew at his wonderfully inventive best, on a long tenor solo. Available in some stores, or by writing to Jam Records, 1737 De Sales Street NW, Washington, D.C. 20036.