A
phase difference sheet including a substrate and a
phase difference film as a tilt film, wherein, in a biaxial
refractive index ellipsoid exhibiting a
refractive index anisotropy, of three principal refractive indexes nx, ny, nz, the principal
refractive index in the length direction of a columnar structure, i.e., the X-axis direction, is nx, the principal refractive index in the major axis direction of an
ellipse perpendicular to the X-axis, i.e., the Y-axis direction, is ny, and the principal refractive index in the
minor axis direction, i.e., the Z-axis direction, is nz, the following
conditional expression (1) is satisfied, and, in a case where the incident angle of a direction tilted to the X-axis side with the normal as a reference is positive, the
phase difference of incident light at an incident angle of +30° is Re(+30), the phase difference of incident light at an incident angle of -30° is Re(-30), and the ratio of Re(+30) to Re(-30), i.e., the phase difference ratio, is Re(30) ratio, the following
conditional expression (2) is satisfied, ny > nx > nz (1), Re(30) ratio = Re(30) / Re(-30) = 1.1 to 4.0 (2).