Transparent protective substrate provided with hard coating having glare reducing property, method for producing the same and polarizing plate

The present invention provides a method for producing a triacetyl cellulose film excellent in not only glare reducing property but also transparency and further excellent in the resolution and contrast and, at the same time, having good surface hardness and solvent resistance; a triacetyl cellulose film produced by the method; and a polarizing plate using the triacetyl cellulose film. A coating composition consisting essentially of a resin bead having a refractive index of 1.40 to 1.60 and an ionizing radiation curing resin composition is coated on a transparent substrate material, and the coated substrate material is irradiated with an ionizing radiation to cure the ionizing radiation curing resin. According to the present invention, when an acetyl cellulose film is used as the transparent substrate material, even though the film is saponified with an alkali, no increase in the haze value occurs and a triacetyl cellulose film provided with a hard coat having a glare reducing property can be obtained. when the ionizing radiation curing resin comprises a polyester acrylate and a polyurethane acrylate, the resultant coating is excellent in the hardness and impact resistance. This film is laminated on a polarizing film to provide a polarizing plate.