To easily obtain a display of high quality with a little visual angle dependency by irradiating an orienting film after orientation treatment with UV rays or electron beams to change the orientation direction of an orienting film.

This orienting film is used for a nematic liquid crystal display element. After the orientation treatment, the orienting film is partly or wholly irradiated with UV rays or electron beams so that the orientation direction of the orienting film in the irradiated area is rotated about 90° from the orientation direction after the orientation treatment. The polymer compd. to orient a liquid crystal in the direction of the orientation treatment is a polyimide, polyamide, polyether, etc. The polymer compd. having the property to orient a liquid crystal in the direction rotated by about 90° from the first direction of orientation treatment consists of a polymer compd. having bulk groups, particularly, a compd. having a cyclic structure with ≥4 carbon atoms, and more preferably, it has polar groups. Polar groups mean electron withdrawing groups and electron donating groups, for example, expressed by-C(=O)-,-C≡N and-C(=S)-.