An optical compensation sheet for a TN-mode liquid crystal display device is provided and includes a transparent film including one or more layers, and the optical compensation sheet satisfies formulae (1) and (2). 40≦Re(550)≦130  (1) 100≦Rth(550)≦200  (2) Re(λ) is an in-plane retardation value for light at a wavelength of λ nm, and Rth(λ) is a retardation vale in a thickness direction for light at a wavelength of λ nm.