This research is part of a collaboration that has been ongoing from the previous year. In this collaboration, teachers not only use professional social scientists’ research content but also aim to decipher and utilize the learning of professionals in their individual practice; they attempt to find a way to help professional social scientists develop their learning. In this study’s series of research into “authentic learning,” teachers decipher the research conducted by professional researchers by examining it as teaching material and developing a conversion system to read and modify the deciphered results as the individual researcher’s learning process.
In the second year of the collaborative research, each representative selected a topic (subject) in the research area and multiple papers (books) with different publication dates, countries/regions of origin, or authors. They deciphered the basic structure of two papers and the researchers’ research processes. To introduce this collaborative research, each teacher chose two books to develop case studies and selected topics (subjects) related to the (legal) area of value and (societal) area of knowledge. The teachers then clarified their understanding of the multiple papers (books) by conducting research on the teaching materials and clarifying the processes and structures of the researchers’ authentic learning; this clarification aided the further understanding of authentic learning processes.
This paper addresses multiple books that focus on the tax system and determines the basic structure of each book. Two of the books were published at different times, in 1970 and 2012, and the differences in the two books due to the different publication years were compared, along with their similarities in subject and basic structure. The following three points could be derived from the research on the teaching material related to the subject of taxation.
1) The two books written at different times involved changes, developments, and influences.
2) Books from the same field showed an analogous research structure.
3) In their research into teaching materials, it was necessary for the teachers to generate structures for the researchers’ work through reading the books, understand the structural changes in the various books, and determine their use in units or lessons.
This paper clarified that, while the comprehension of multiple papers (books) is bound by the uniqueness of each research area, depending on the topic (subject) to be handled in each research area, different structures can be extracted; it also demonstrated that it is possible to repurpose these structures as the researchers’ “authentic learning.”