A polarization light splitting film having a light receiving side and a light transmitting side. The polarization light splitting film includes an optical rotation selection layer at the light receiving side for reflecting one of right and left circularly polarized components of a light beam that is incident on the light receiving side and for transmitting the other one of the right and left circular polarization components of the light beam, and a quarter-wave layer laminated over the optical rotation selection layer at the light transmitting side.