Patent ID: 8623472

Claim:
A cellulose acylate film having a surface, wherein: a first in-plane orientation I 12 /I 11 in a portion from 0 to 3 μm in depth from the surface is lower than a second in-plane orientation I 22 /I 21 in a portion from 3 μm to 10 μm in depth from the surface, wherein a ratio |I 22 /I 21 |/|I 12 /I 11 | is from 1.05 to 1.80, wherein I 11 and I 21 represent an area when a polarized light in an in-plane slow axis direction is introduced into the film, and I 12 and I 22 represent an area when a polarized light perpendicular to a polarized light in an in-plane slow axis direction is introduced into the film; wherein the film satisfies formulae (I) and (II): 30 ≦Re≦ 85 Formula (I) 80 ≦Rth≦ 300 Formula (II) wherein Re represents an in-plane retardation value in nm, and Rth represents a thickness-direction retardation, wherein the first in-plane orientation I 12 /I 11 of the cellulose acylate film at the portion from 0 to 3 μm in depth from the surface is determined by: cutting the film from a side opposite to a side to be measured to a film thickness of 3 μm from a surface to be measured, to thereby prepare a sample; introducing a polarized light into the film using a Fourier Transform Infrared Spectrophotometer; and measuring an absorption peak area of a transmission spectrum in the vicinity of 1750 cm −1 , and wherein the in-plane orientation I 22 /I 21 of the film in the portion from 3 to 10 μm in depth from the surface is determined by cutting the film to a depth of 3 μm from a measured surface and cutting from an opposite side of the measured surface to a thickness of 7 μm to prepare a sample.