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[en] We investigated a multi-layer structure for a broadband coherent perfect absorber (CPA). The transfer matrix method (TMM) is useful for analyzing the optical properties of structures and optimizing multi-layer structures. The broadband CPA strongly depends on the phase of the light traveling in one direction and the light reflected within the structure. The TMM simulation shows that the absorption bandwidth is increased by 95% in a multi-layer CPA compared to that in a single-layer CPA.