The present invention relates to a polarizing plate including a water-based adhesive layer, a primer layer, and a polyethylene terephthalate protection film sequentially provided on at least one surface of a polarizer, in which the water-based adhesive layer is formed by using a water-based adhesive including a polyvinyl alcohol-based resin, an amine-based metal compound, and a pH adjuster, and the pH adjuster includes epoxy (meth)acrylate, alcohol, and acid, and a method for manufacturing the same.
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