A liner includes dome sections having outer surfaces along an uniform stress surface at both ends in an axial direction, and nozzles are mounted on the dome section by introducing nozzle flanges into pedestal sections of apexes of the dome sections. Then, ring-shaped caps having the same linear expansion coefficient as the liner and inner surfaces in a curved surface shape of outer surfaces of the dome sections and the nozzle flanges are mounted on boundary portions between the nozzle flanges and the pedestal sections. In forming a fiber layer after that, a helical winding layer is formed first by winding a fiber bundle disposed at the dome sections to cover the dome sections while including the nozzle flanges.