An optical compensation film is provided and includes a first optically anisotropic layer and a second optically anisotropic layer. It is characterized in that the first optically anisotropic layer includes discotic liquid crystal and the second optically anisotropic layer has an Re(550) value of 15 to 150 nm and an Rth(550) value of -40 to 10 nm, and a polarizing plate using such an optical compensation film.

 
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