diff --git a/mie/include/mie/ir/rewrite.h b/mie/include/mie/ir/rewrite.h
new file mode 100644
index 0000000..0997f63
--- /dev/null
+++ b/mie/include/mie/ir/rewrite.h
@@ -0,0 +1,6 @@
+#ifndef MIE_IR_REWRITE_H_
+#define MIE_IR_REWRITE_H_
+
+struct mie_rewriter;
+
+#endif
diff --git a/mie/ir/rewrite.c b/mie/ir/rewrite.c
new file mode 100644
index 0000000..e69de29