An optical compensation sheet is provided and includes: a cellulose acylate film having optical anisotropy and meeting all of requirements represented by the following expressions (1) to (3); and an optically anisotropic layer having a slow axis orthogonal to a slow axis of the cellulose acylate film. 2.6.ltoreq.X+Y<3.0 Expression (1) 0.ltoreq.X.ltoreq.1.8 Expression (2) 1.0.ltoreq.Y<3.0 Expression (3) X represents a substitution degree of acetyl group and Y represents a total sum of substitution degrees of propionyl, butanoyl, pentanoyl and hexanoyl groups.