a* and b* values, which define, the hue of a polarization element or a polarization plate using JIS.Z.8729, are adjusted such that the absolute value of the a* and b* values is: less than 1 during a single-body transmittance measurement; less than 2 when two sheets of a base material are arranged parallel, to the absorbing axis direction and the a* and b* values are measured; and less than 2 when two sheets of the base material are arranged orthogonal to the absorbing axis direction and the a* and b* values are measured.