The present invention provides a liquid crystal panel that can provide a neutral display that is free from coloring in every direction. The liquid crystal panel includes a first polarizer 14a, a second polarizer 14b, and a liquid crystal cell 13. The first polarizer 14a is arranged on the visible side of the liquid crystal cell 13 and the second polarizer 14b is arranged on the backlight side of the liquid crystal cell 13. The liquid crystal panel further includes a first retardation layer 11 and a second retardation layer 12. A refractive index ellipsoid of the first retardation layer 11 has a relationship of nx=ny>nz, and a refractive index ellipsoid of the second retardation layer 12 has a relationship of nx>ny≧nz. The first retardation layer 11 and the second retardation layer 12 are arranged between the liquid crystal cell 13 and the second polarizer 14b.