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PROBLEM TO BE SOLVED : To provide a cellulose acylate film at a high yield at a low cost, which has a small or minus retardation in the in-plane or in the thickness-direction, wherein there is found no foreign matter nor rough string or injury in a film, and to provide an optically-compensatory film excellent in optical properties, a polarizing plate and a liquid crystal display device at low cost using the inexpensive cellulose acylate film excellent in optical properties.
SOLUTION : A cellulose acylate film has an Re(590) of the retardation value in the in-plane and an Rth(590) of the retardation value in the thickness-direction satisfying formulae (I) and (II); and a light transmittance of 88% or more at a wavelength of 590 nm, wherein the number of foreign matters that have a long axis of 50 to 200 μm is 20 pieces/m2 or less. Formula (I) is 0≤Re(590)≤10. Formula (II) is -25≤Rth(590)≤25.
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