A polarizing film includes a polyvinyl alcohol (PVA) type resin having a dichroic material impregnated therein. The polarizing film is formed by stretching the PVA type resin, such that the thickness of the polarizing film is decreased to 10 [mu]m or less, and. The polarizing film has optical properties which satisfy conditions represented by formulae: P>-(100.929T-42.4-1)100 (where T<42.3); and P>=99.9 (where T>=42.3) where T represents a single layer transmittance and P a polarization rate. The polarizing film can be made by providing a laminate comprising a PVA type resin layer formed on a non-crystallizable ester type thermoplastic resin substrate.