Patent ID: 8211515

Claim:
An optical compensation sheet comprising: a transparent substrate, a polymer layer formed on the transparent substrate by coating and drying a solution comprising a polymer compound and a solvent composition comprising 20% by weight or more of water; and an optically anisotropic layer formed on the surface of the polymer layer by hardening a liquid crystal layer comprising at least one liquid-crystalline compound under irradiation of ionizing radiation at a film surface temperature from 70 to 160° C.; wherein a frontal retardation (Re) value of the optically anisotropic layer is not zero, and the optically anisotropic layer gives substantially equal retardation values for light of a wavelength λ nm coming respectively in a direction rotated by +40° and in a direction rotated by −40° with respect to a normal direction of a layer plane using an in-plane slow axis as a tilt axis (a rotation axis); wherein the film surface temperature of the liquid crystal layer, when being irradiated with ionizing radiation, is higher by 1 to 30° C. than the glass transition temperature of the polymer compound, and wherein the liquid-crystalline compound exhibits a cholesteric liquid crystallinity.