To provide a thermosetting resin composition to be used preferably as an optical film providing a low birefringence and a solvent resistance at the same time.

The thermosetting resin composition comprises a compound (A) including a carboxyl group obtained by reaction of an ethylene oxide or propylene oxide adduct of bisphenols and an aromatic tetracarboxylic dianhydride or an alicyclic tetracarboxylic dianhydride, and a cross-linking agent (B) having an epoxy group.