The present application provides a retardation element, having a first birefringent layer; and a second birefringent layer which has approximately the same average thickness as that of the first birefringent layer and contacts the first birefringent layer such that an angle formed between a first line segment representing the principal axis of refractive index anisotropy of the first birefringent layer and a second line segment representing the principal axis of refractive index anisotropy of the second birefringent layer is neither 0° nor 180° when the first line segment and the second line segment are projected on the transparent substrate such that an end A of the first line segment at a side of the transparent substrate and an end B of the second line segment at a side of the transparent substrate coincide with each other.