Disclosed is a phase retardation film including two outer layers facing each other, and an inner layer interposed between the outer layers, each of the outer layers are formed of a non-styrene polymeric material and the inner layer being formed of a polymeric material with a negative intrinsic birefringence, wherein the phase retardation film has a negative intrinsic birefringence and a Haze from 0% to 1%. A liquid crystal display device including the phase retardation film is also disclosed.