If you miss one, don't worry about it. Once you beat the game you can always restart a new playthrough and it'll keep your collectibles registered to make it easy to finish out. This game is luckily very forgiving with that, but why not get it in one playthrough?
Tape 1 (Aya's Memory) will be right after the first ride. In the hideout after you get done talking and Kaito leaves just walk up to the arcade machine to grab this one.
Tape 2 (Party Hunt) can be found right after that. Technically you can get it from any of the red trash cans around the 3 main areas, but I'd recommend heading over to Tyrak Square first and finding it there.
Just open up the trash cans to search for it and once you find the tape STOP OPENING NEW ONES. You'll need to open more in the future once we're past other events in the game.
Tape 3 (Happy Endings) can be found after you go through the "Split World" ride which happens after your first visit to Tyrak Square. You'll jump to where you're playing truth or dare with kaito and you'll need to make sure you pick dare on the third round of the game. This will be the second time Kaito asks you truth or dare. He'll dare you to jump into the dumpster and then you can grab this tape from down here before you get out.
Tape 4 (A Taste of Freedom) you'll get after finishing the 3 rides in act 1, which you'll get after your first visit to each of the three main areas. You'll get the objective to go visit Kaito and before you do that, you'll want to start searching trash cans for this tape.
Tape 5 (1989 Troubles) you can get once you go up to the rooftops to see Kaito. If it doesn't show up right here next to the radio while you're playing Zoe, you should be able to get it as Kaito once you swap over to him.
Tape 6 (Land Locked Heart), Tape 7 (The Offspring), and Tape 8 (Shamisen Chikara) will be available after you go to Oasis Villas with walkie talkie.
You'll find all three from the red trash cans as Kaito so be sure to search all of them in the three main areas until you get all three of the tapes. You'll also be able to search for these after the police interrogation shortly after this.
Tape 9 (Sonya's Limo) you can get after leaving Zoe's house once you see Sonya's limo pull up outside.
Before proceeding with the story, you'll want to go outside in Oasis Villas and go to the right of Zoe's house to this little shed where you can enter in code 8696 to get in and grab the tape from below this poster.
Tape 10 (The Other Side) you can get after the police interrogation. When you wake back up as Kaito you can find this tape from on the floor in his bedroom.
Tape 11 (Ten More Years of Tyrak) you can get after the ten more years ride. Just head back to the presidential park and out front of the stage you can grab this tape from this gear case.
Tape 12 (Petrial National Anthem) you can grab as you're attempting to get access to Tyrak's palace. You'll go into the guard building and this tape will be sitting on the right side.
Tape 13 (Partners in Crime) you can get as Zoe once you gain control in her bedroom and begin packing. Just keep packing things and make sure you come back here by the record player to pick things up until you can grab this tape.
Tape 14 (The Final Fight) you'll get after you finish the game after the credits. And remember, if you end up missing one you can start over after you finish the game to go clean up whichever ones you're missing. The game luckily saves your collectibles between playthroughs so it's a little forgiving in that aspect.
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