A highly efficient method for manufacturing an orientation material and a retardation material, and an orientation material and a retardation material. A method for manufacturing an orientation material having a first orientation region and a second orientation region, directions for regulating liquid crystal alignment are different from each other, including: forming a coating film by a cured-film formation composition containing component (A) that is an acrylic copolymer having a photodimerizable moiety and a thermally cross-linkable moiety and a component (B) that is a cross-linking agent onto a substrate; heating the coating film to form a cured film; and performing exposure to polarized light by irradiating a first region for forming the first orientation region and a second region for forming the second orientation region with polarized light having the same polarization direction such that amounts of light exposure are different between the first region and the second region.