The present invention provides an anisotropic optical element having optical properties that are anisotropic with respect to a direction of a normal to an element plane, being capable of preventing a projection screen or the like from mirroring a light source. The anisotropic optical element includes an oriented cholesteric liquid crystalline reflective layer made from a polymerizable cholesteric liquid crystal. A mean direction of directions of helical axes (main direction of helical axes) in liquid crystal domains of the liquid crystalline structure of the cholesteric liquid crystalline reflective layer is tilted at a predetermined angle with respect to a direction of a normal to the layer plane.