Abstract: An optically anisotropic layer including a polymer and a compound having a mesogen skeleton, wherein the polymer has a property such that a film of the polymer that is formed by a coating method using a solution of the polymer satisfies nz(P)>nx(P)?ny(P), wherein nx(P) is a refractive index in a direction which, among in-plane directions of the film, gives a maximum refractive index, ny(P) is a refractive index in a direction which is perpendicular to the direction of nx(P) among the in-plane directions of the film, and nz(P) a refractive index in a thickness direction of the film, and the compound having a mesogen skeleton shows an in-plane retardation with reverse wavelength distribution under specific conditions.