The refrigerator oil according to the present invention includes a base oil including an oxygen-containing organic compound and a phosphorus-based compound represented by the following general formula (1). In the formula (1), n represents an integer of 1 to 10; R1 to R8 each independently represent a hydrogen atom or an alkyl group having 1 to 20 carbon atoms; and Ar represents a divalent hydrocarbon group having 2 to 20 carbon atoms.