I know they are both used for comparisons, i.e. "as X...", "for a X....", but
I don't understand the difference between them.
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question
grammar word-choice particle-に particle-と
What is the difference between にしては and としては?
Xにしては is closer to "for" and としては is closer to "as"

```

    25歳としてもこれは難しい... 
    
```

_Even as a 25 year old, this is hard_

```

    25歳にしてもこれは難しい... 
    
```

_Even for 25 year olds, this is hard_

There is a different level of closeness to the expression, where にしては is more
general. In the above example, it would mean "For those who are 25" as opposed
to としては which refers to the state of being 25 more than the group of 25 year
olds.

It is also worth noting that として always follows a noun whereas にして can follow
a verb or verb clause.

```

    初めてケーキを作ったにしては、上手にできましたね。
    
```

_For somebody who is making a cake for the fist time, she did it very well_

The difference might be easier illuminated if we were to try to translate the
following:

"As someone who likes jazz, I'm glad I came to this party."

```

    ジャズ好きとしては、このパーティに来てよかった
    
```

"For people who like jazz, this is a good party."

```

    ジャズ好きにしては、このパーティがいい
    
```
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answer
> A にしては B.

Suppose the situation that the fact A generally leads the negative fact B, but
not the expected negative fact B but the affirmative fact B is true. Then we
say "Aにしては、Bだ。"

> exampl-1: "来日後３か月にしては、彼女の日本語は上手（じょうず）だ。"  
>  exampl-2: "来日後１０年にしては、彼の日本語は上手ではない。"
>
> exampl-1: "来日して（まだ）３か月なのだから、日本語は上手ではないだろう。しかし、それにしては、彼女の日本語は上手だ。" = "She has
> come to Japan only for three months, so I expect she is still not good at
> speaking Japnese, but contrary to my expectation, she is already a good
> Japanese speaker."  
>  exampl-2: "来日して（もう）１０年なのだから、日本語は上手だろう。しかし、それにしては、彼の日本語は上手ではない。" = "He has
> come to Japan for ten years long, so I expect he is fairly good at speaking
> Japanese, but contrary to my expectation, he is poor at speaking Japanese."

"にしては" of the above examples means "although."

* * *

> A としては B.
>
> exampl-3: "来日して３か月の外国人としては、彼女の日本語は上手だ。"  
>  exampl-4: "来日して１０年の外国人としては、彼の日本語は上手ではない。"

The above examples are natural and have the same meaning of exapmple-1 and
example-2 respectively.

The word "としては" requires a person, an attribute of person (means person
itself) or an obstacle, and has more meaning than "にしては."

> "子供が学校でいじめられている。親としては黙っていられない。" = "My child is bullied by his class mates.
> As his parent, I won't remain silent."
>
> "２５歳としては、大人げない態度だ。"= "２５歳の人間としては、大人げない態度だ。" = "His attitude is poor for the
> twenty five years adult."
>
> "誕生日にライフルを贈る親がいる。プレゼントとしては不適切だ。" = "Some parents give their child a rifle as
> a birthday gift. It's extremly inappropriate as a brthday gift."

* * *

> "A にしては Ｂ”  
>  Ａ is a situation, and generally A leads negative (affirmative) situation B,
> but on the contray to such expectation, affirmative (negative) situation B
> is true.
>
> "Ａ としては Ｂ"  
>  A is a noun, , and generally A has a negative (affirmative) property B, but
> on the contray to such expectation, A has an affirmative (negative) property
> B.
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answer
I think にしては is close to "considering" and としては is close to "as".

For example, 彼は英語の先生にしては、優秀だ (He is talented considering he is a English
teacher.) implies he has an ability other than English, but 彼は英語の先生としては、優秀だ
(He is talented as a English teacher.) implies the ability of teaching
English.
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answer