To provide an optical compensation film with high Tg which is effective for improvement in image quality of a liquid crystal display without needing a complicated process, and to provide a polarization plate and a liquid crystal display device manufactured using the film.

The cellulose N-substituted carbamate-containing drawn film is obtained by drawing a film containing cellulose N-substituted carbamate. By using the film as an optical compensation layer, a preferred film with negative phase difference in thickness direction is obtained. The polarization plate and the liquid crystal display device use this film.