To provide a manufacturing method or the like of an optical element by which the optical element can be manufactured so that optical characteristics of a liquid crystal layer are not deteriorated and a surface protection function of the liquid crystal layer is provided.

The manufacturing method of the optical element 10 comprises a step of forming an isotropic resin layer 2 by applying a light-transmissible isotropic resin on a base material 1, a step of forming a liquid crystal layer 4 by applying a polymerizable liquid crystal or a liquid crystal polymer on the isotropic resin layer 2 and subjecting to alignment, and a step of exfoliating and removing the base material 1 from the isotropic resin layer 2.