To provide a polarizing sheet with a high polarization degree.

The polarizing sheet contains a dichroic dye having a substituent expressed by a general formula (a). In the formula, Het represents an oxygen atom, an NR-group or a sulfur atom and R represents a hydrogen atom, an alkyl group, an aryl group or a heteroaryl group. Each of B1 represents a bivalent aryl, heteroaryl or cycloaliphatic hydrocarbon group. C1 represents an alkyl group, a cycloalkyl group, an alkoxy group, an alkoxycarbonyl group or an acyloxy group, j represents 0 or 1, p represents an integer from 3 to 6 and three to six B1s may be mutually different. A general formula (a): -(Het)j-(B1)p-C1.