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PROBLEM TO BE SOLVED : To provide a cellulose acylate film small in optical anisotropy and almost optically isotropic, and having few luminescent spots, to provide a method for producing the film economically at a high productivity, and to provide an optically compensating film, a polarizing plate and a liquid crystal display which are applied with the film. SOLUTION : The cellulose acylate film satisfies all of the following (I) to (IV) and has 2.75-2.86 acyl substitution degree, the method for producing the film is provided, and the optically compensating film, the polarizing plate and the liquid crystal display, which are applied with the film, are provided. (I) 0≤Re(590)≤10, (II) -50≤Rth(590)≤7, (III) ¾Re(400)-Re(700)¾≤10, and (IV) ¾Rth(400)-Rth(700)¾≤35. COPYRIGHT : (C)2007, JPO&INPIT