An optically anisotropic sheet comprises an optically anisotropic layer, an orientation layer and a transparent support in this order. The optically anisotropic layer is formed from discotic liquid crystal molecules. The orientation layer is subjected to rubbing treatment. The discotic liquid crystal molecules are aligned with the orientation layer. An average inclined angle of discotic planes of the discotic liquid crystal molecules is in the range of 50° to 90°. An average direction of optical axes of the discotic liquid crystal molecules is essentially parallel to a rubbing direction of the orientation layer.