The normal incident light to the cell in which liquid crystal has an angle with the surface of cell, have a phase retardation by the refractive anisotropy of liquid crystal and the other cell parameters. At a field off-state, the transmission is easily calculated from the various methods, but at a field on-state the variation of tilt angles from the surface anchoring angle to maximum angle at z=d/2 across thickness makes the calculation difficult. Considering the distribution of director in the liquid crystal cell under the field with the folded anisotropic layers, to calculate the light propagating through these layers the Jones matrix was expanded sequentially and the transmitted intensity was accurately evaluated consistent with the experiment.