A film having a high transmittance and matt property is disclosed which has, on a transparent support 1, a hard coat layer 2 incorporated therein particles 4 of a particle size of 1.0 to 10 .mu.m that is larger than the layer thickness thereof, and a low-refractive-index layer 3 having a refractive index of 1.45 or less and covering said hard coat layer, wherein a haze value is 1.0% or more, and a total transmittance of light is 93.5% or more. The film having a high transmittance can prevent occurrence of unevenness of display due to thermal expansion of a light-tuning film and occurrence of unevenness of brightness peculiar to the light-tuning film.