There is provided a liquid crystal panel, in which a color shift in an oblique direction is small even when observed from any azimuth angle of 0.degree. to 360.degree., and the viewing angle in the horizontal direction is wide. A liquid crystal panel according to the present invention includes: a liquid crystal cell; a first polarizer placed on one side of the liquid crystal cell; a second polarizer placed on the other side of the liquid crystal cell; and a first optical compensation layer and a second optical compensation layer placed between the first polarizer and the second polarizer, wherein: the first optical compensation layer is placed between the first polarizer and the liquid crystal cell; a slow axis direction of the first optical compensation layer is substantially perpendicular to an absorption axis direction of the first polarizer; the first optical compensation layer has a refractive index profile of nx>ny.gtoreq.nz; the first optical compensation layer includes a retardation film (A) which contains a polyvinyl acetal-based resin and whose in-plane retardation value (Re[750]) at a wavelength of 750 nm is larger than an in-plane retardation value (Re[550]) at a wavelength of 550 nm; the second optical compensation layer is placed between the first optical compensation layer and the second polarizer; and the second optical compensation layer has a refractive index profile of nx=ny>nz.