Having a directional character of passing the light, the polarizer absorbs and shut out the light oscillator with vertical direction to only let the light oscillator that matches its transmission axis pass throught the polarizer. This is called "liner polarizer", and Liner polarizer type touch panel applies this linear polarizer technology.

For the layer between polarizers, materials with no complicative light refraction meaning the material is optical isotropic such as glass or materials which complicative light refraction are controllable are necessary to be used since general stretched films such as PET film are unable to be used.

Using optical isotropic materials that could control the complicative light refraction for touch panel design is a distinction of GUNZE and this has resulted being the pioneer to offer the low reflective touch panel to the market.