Provided are a polarizing plate having excellent optical characteristics, and a method for manufacturing the polarizing plate. The present invention is provided with: a translucent substrate through which light passes in a working band; a bundle structure layer constituted of a columnar sheaf comprising one or more material from among dielectrics, metals, and semiconductors, the bundle structure layer being formed on the translucent substrate; an absorption layer formed on the bundle structure layer; a dielectric layer formed on the absorption layer; and a reflection layer formed on the dielectric layer and arranged as a one-dimensional lattice at a pitch that is smaller than the wavelength of the light in the working band. Because the bundle structure layer increases light absorption and light scattering, the result is that reflectivity can be reduced and excellent optical characteristics obtained.