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PROBLEM TO BE SOLVED : To provide a polarizing plate with an optical compensation layer capable of realizing excellent reflective hue and visual field angle characteristics. SOLUTION : A polarizing plate with an optical compensation layer is used for an organic EL panel. The polarizing plate with an optical compensation layer includes a polarizer, a first optical compensation layer, and a second optical compensation layer, in this order. The first optical compensation layer exhibits a refractive index characteristic of nz>nx>ny, with Re(550) of 5 to 150 nm and Rth(550) of -240 to -20 nm. The second optical compensation layer exhibits a refractive index characteristic of nx>ny≥nz, with Re(550) of 100 to 180 nm, and an Nz coefficient of 1.0 to 2.0, and satisfies a relation Re(450)
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