A ship comprises: a tank; a multistage compressor for compressing a boil-off gas discharged from a storage tank and comprising a plurality of compression cylinders; a first heat exchanger for heat exchanging a fluid, which has been compressed by the multistage compressor, with the boil-off gas discharged from the storage tank and thus cooling the same; a first decompressing device for expanding a flow (“flow a1”) partially branched from the flow (“flow a”) that has been cooled by the first heat exchanger; a third heat exchanger for heat exchanging, by “flow a1” which has been expanded by the first decompressing device as a refrigerant, the remaining flow (“flow a2”) of “flow a” after excluding “flow a1” that has been branched and thus cooling the same; and a second decompressing device for expanding “flow a2” which has been cooled by the third heat exchanger.