Provided is a laminate comprising a thermoplastic resin substrate and a polyvinyl alcohol based resin layer formed on the thermoplastic resin substrate, being used to form a polarizing film of the polyvinyl alcohol based resin layer treated with a post-process comprising at least a dyeing step of dyeing the polyvinyl alcohol based resin layer with a dichroic material, the post-process being performed after the polyvinyl alcohol based resin layer formed on the thermoplastic resin substrate is stretched together with the thermoplastic resin substrate, wherein the polyvinyl alcohol based resin layer comprises a polyvinyl alcohol based resin and urea.