A transmittance-variable film comprising a first substrate, a transmittance-variable liquid crystal layer and a second substrate in sequence, wherein: the first substrate comprises a first electrode film and a first non-liquid crystal alignment film formed on the first electrode film; in the transmittance-variable liquid crystal layer, an oriented state of liquid crystal molecules is changed by a voltage applied from the outside, wherein the first substrate and the second substrate are portions to which said voltage is applied in order to change an arrangement of liquid crystal molecules in the transmittance-variable liquid crystal layer; and the second substrate comprises a second electrode film and a second non-liquid crystal alignment film formed on the second electrode film, wherein the second substrate comprises a liquid crystal alignment film containing splay oriented liquid crystals, the liquid crystal alignment film being in contact with the transmittance-variable liquid crystal layer, characterised in that the liquid crystal alignment film has an average tilt angle of 0.2 degrees to 20 degrees and the transmittance-variable liquid crystal layer has horizontal orientation when no voltage is applied, wherein the liquid crystal alignment film has a thickness of 400 nm to 2500 nm, wherein the average tilt angle means an average of tilt angles of splay oriented liquid crystal molecules contained in the liquid crystal alignment film, wherein the tilt angles are obtained by measuring phase difference values in an angle-dependent manner according to the manual of the manufacturer using an Axoscan from Axometrics, which is an instrument capable of measuring phase differences, and then being calculated from the measured phase difference values, wherein the tilt angle of a liquid crystal molecule is formed with one of the respective oriented liquid crystal molecules contained in the liquid crystal alignment film on the plane of the liquid crystal layer. the first substrate comprises a first electrode film and a first non-liquid crystal alignment film formed on the first electrode film; in the transmittance-variable liquid crystal layer, an oriented state of liquid crystal molecules is changed by a voltage applied from the outside, wherein the first substrate and the second substrate are portions to which said voltage is applied in order to change an arrangement of liquid crystal molecules in the transmittance-variable liquid crystal layer; and the second substrate comprises a second electrode film and a second non-liquid crystal alignment film formed on the second electrode film, wherein the second substrate comprises a liquid crystal alignment film containing splay oriented liquid crystals, the liquid crystal alignment film being in contact with the transmittance-variable liquid crystal layer, characterised in that the liquid crystal alignment film has an average tilt angle of 0.2 degrees to 20 degrees and the transmittance-variable liquid crystal layer has horizontal orientation when no voltage is applied, wherein the liquid crystal alignment film has a thickness of 400 nm to 2500 nm, wherein the average tilt angle means an average of tilt angles of splay oriented liquid crystal molecules contained in the liquid crystal alignment film, wherein the tilt angles are obtained by measuring phase difference values in an angle-dependent manner according to the manual of the manufacturer using an Axoscan from Axometrics, which is an instrument capable of measuring phase differences, and then being calculated from the measured phase difference values, wherein the tilt angle of a liquid crystal molecule is formed with one of the respective oriented liquid crystal molecules contained in the liquid crystal alignment film on the plane of the liquid crystal layer.