Polarizing plate, method of manufacturing the same, and optical apparatus

Provided is a polarizing plate 1 having a wire grid structure, the polarizing plate 1 comprising: a transparent substrate 10; and grid protrusions 11 provided over the transparent substrate 10, arranged in an array having a pitch shorter than a wavelength of light in a band to be used, and extending in a predetermined direction, the grid protrusions 11 having a reflective layer 13, a dielectric layer 14, and an absorptive layer 15 that are disposed in this order in a direction away from the transparent substrate 10, and the reflective layer 13 having a maximum width b that is smaller than each of a maximum width of the dielectric layer and a maximum width of the absorptive layer (grid width a). This makes it possible to provide a polarizing plate capable of controlling the wavelength dispersion of absorption axis reflectance more accurately.