Optical transmission characteristics of retardation film for obliquely incident light is calculated by using extended Jones calculus and it is geometrically interpreted on Poincare sphere representation as rotational transformation. The characteristics of a retardation film is that while the rotation axis is fixed at a point on the Equator of the Poincar sphere, the rotation angle varies with the direction of incidence. This property can be compensated by using a tandem arrangement of the two optical films whose optic axes do not coincident, and this method can be used for the improvement of the viewing angle characteristics of BTN cells. cells.