An object of the invention was to provide a method for producing an optical compensation film having low haze and high uniformity of retardation, and a polarization plate and a liquid crystal displaying apparatus which is considerably reduced in the visivility variation caused by heat from a direct lighting type backlight of variation of the environment conditions and the color reproducibility is excellent. Disclosed is a method for producing an optical compensation film comprising the steps of cellulose resin film formed by melt-casting a composition which containing a cellulose resin, wherein the cellulose resin has a residual sulfuric acid content of 0.1-50 ppm, providing a polymer layer on the cellulose resin film, and stretching the cellulose resin film together with the polymer layer.