The present invention provides a liquid crystal cell substrate, a liquid crystal panel, and a liquid crystal display whose thicknesses and weights can be reduced and optical characteristics at the time of producing them are easily controlled. The liquid crystal cell substrate 10 of the present invention is a liquid crystal cell substrate including a resin substrate 11 and an optical compensation layer 12, and the optical compensation layer 12 is laminated on the resin substrate 11. The optical compensation layer 12 has a refractive index distribution satisfying nx≧ny>nz, and the optical compensation layer 12 is formed by applying a material for forming an optical compensation layer to the resin substrate 11 or a base substrate that is different from the resin substrate 11.