Retardation compensation element and manufacturing method of the same

A retardation compensation element comprising:

• a first element including a first transparent substrate, and a first multilayer structure in which at least two types of thin layers that have different refractive indices from each other are alternately stacked on the first transparent substrate;
• a second element including a second transparent substrate, and a second multilayer structure in which at least two types of thin layers that have different refractive indices from each other are alternately stacked on the second transparent substrate, the second multilayer structure having a substantially same thickness as that of the first multilayer structure,
• wherein the first and second elements have a substantially same retardation distribution characteristic for azimuth angles of light incident on the respective first and second elements,
• the first element and the second element are superimposed on each other so that the retardation distribution characteristic of the first element are rotated at substantially 90 degrees relative to the retardation distribution characteristic of the second element for azimuth angles of light incident on the retardation compensation element, and
• the retardation compensation element generates negative retardation in light passing the retardation compensation element.