An optical compensation plate provided in a liquid crystal cell in which a distance of a liquid crystal layer is held through a spacer, in which the optical compensation plate is formed in such a way that a layer thickness becomes thin toward a central portion from an end portion. As the spacer, a spherical fine particle is employed. As a liquid crystal cell, a VA mode liquid crystal cell is employed. Since the optical compensation plate of the present invention has a thinner layer thickness in the central portion in response to a decrease in a cell gap in the central region of the liquid crystal cell, light leakage in the central region of the liquid crystal layer can be prevented well.