The drying of the coated solution is performed in the same manner as in the drying of the lower phase different film 14, except that the drying is preferably carried out at a temperature of 80 to 100??? C. slightly higher than that of the lower phase difference film 14, upon a use of a water-soluble polymer, such as polyvinyl alcohol, modified-polyvinyl alcohol, poly(N-methylol acrylamide), or car