The present invention relates to anti-reflective films including: a light-transmitting substrate; a hard coating layer; and a low refractive layer, wherein the low refractive layer includes a first region including a binder resin and high refractive inorganic nanoparticles and a second region including a binder resin and low refractive inorganic nanoparticles, and when polarization ellipticity measured by ellipsometry is fitted to a Cauchy model for each of the first region and the second region, predetermined requirements are fulfilled.