Abstract: A method for manufacturing a novel tilt alignment type optical compensation film formed using a non-liquid crystal polymer material, instead of a conventional tilt alignment type optical compensation film using a liquid crystal material. The method for manufacturing including: melting a non-liquid crystal polymer to prepare a molten resin; applying a shear force to the melted non-liquid crystal polymer by a shear force application device, thereby forming a film having an optical axis that tilts with respect to a thickness direction of the film; and stretching the film. The step of forming the film is carried out under conditions where a temperature T3 of the melted non-liquid crystal polymer, a glass transition point Tg of the non-liquid crystal polymer, and a temperature T2 of the shear force application device satisfy relationships represented by the following formulae (A) and (B): T3>Tg+25° C.; and??(A) T3>T2.