A high pressure tank includes: a liner made of a resin; a reinforced layer covering an outer surface of the liner; and a cap having formed therein a supplying/discharging hole for supplying/discharging a fluid to/from the liner. This cap includes: a flange section interposing between the liner and the reinforced layer; and an exposed section exposed from the reinforced layer. Furthermore, in this high pressure tank, a protective member is arranged between the flange section and the reinforced layer.