In a liquid crystal apparatus, a second substrate is provided with a base layer and an optical compensation layer. A surface of the base layer faces a first substrate and is provided with a plurality of first inclined surfaces. A surface of the optical compensation layer faces the first substrate and is provided with a plurality of second inclined surfaces having a shape reflected with a shape of the plurality of first inclined surfaces. The base layer is provided with boundary grooves between adjacent ones of the first inclined surfaces. The plurality of first inclined surfaces each have a high portion having a maximum height and a low portion having a minimum height when viewed from the second substrate. The high portion is provided with a second flat portion. Between the second flat portion and the low portion, an inclined portion having a height continuously changing is provided.