Abstract: A photoresist is applied to a first substrate made of glass or resin which has been subjected to alignment treatment. Next, the photoresist is exposed and developed by UV light so as to form a non-optical rotatory region in a stripe manner after a mask having a desired pattern is provided on the photoresist. Then, polymerized liquid crystal is applied or dropped on the substrate complex thus prepared so far after an alignment layer on the substrate is rubbed. Further, a second substrate whose surface has been subjected to alignment treatment is placed on the substrate complex such that the directions of the alignment of the two substrates are orthogonal to each other, and the substrate thus positioned is pressed against the substrate complex. Finally, the substrate complex is irradiated by the UV light to cure the polymerized liquid crystal so as to form an optical rotatory region, thereby completing an optical rotatory device.