By provision of an A layer consisting of a resin having a positive intrinsic birefringence value; a B layer consisting of a resin containing a styrene polymer and having a negative intrinsic birefringence value; and a C layer consisting of a resin containing a polymer having an alicyclic structure, in this order; a phase difference film wherein, when the C layer is removed, retardation Re at an incident angle of 0° and retardation R40 at an incident angle of 40° satisfy a relationship of 0.92≦R40/Re≦1.08 is realized.