plate the polarizing plate 39 s tac layer has a thickness direction retardation of 50 nm in the coordinate system given in fig1 a the rubbing direction rub for the upper substrate 4 is 270 u00b0 while the rubbing direction rub for the lower substrate 5 is 90 u00b0 the azimuthal director direction in the liquid crystal layer 30 azimuthal direction of liquid crystal molecule orientation at the thickness direction center of the liquid crystal layer is 90 u00b0 the absorption axis ab of the polarizing layer 1 and the in plane slow axis in the tac base film 2 tacsi in the upper polarizing plate 10 are in the direction of 135 u00b0 and those in the lower polarizing plate 20 are in the direction of 45 u00b0 the in plane slow axis bsl in the negative biaxial film 3 is nearly perpendicular to the absorption axis in the adjacent polarizing plate and it is in the direction of 135 u00b0 in the second conventional liquid crystal display element depicted in fig1 b the viewing angle compensation plate 3 a provided between the lower substrate 5 and the lower polarizing plate 20 is a negative biaxial film and the viewing angle compensation plate 3 b provided between the upper substrate 4 and the upper polarizing plate 10 is a negative biaxial film otherwise the element is the same as the first conventional liquid crystal display element in the.