A high pressure tank (10) comprises: a liner (20) having a space in which a gas is hermetically sealed; and a reinforcement layer (30) configured to cover a periphery of the liner (20). The liner (20) has a cylindrical portion (21) in a cylindrical shape and a pair of dome portions (22, 23) arranged at both ends of the cylindrical portion (21) in an axial direction of the cylindrical portion (21). A curved surface shape of each dome portion (22, 23) is an evenly stressed curved surface shape when an inner pressure of the liner (20) reaches a set pressure higher than the atmospheric pressure.
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