A cutting insert 2 comprises a peripheral side surface 30 which is parallel to a central axis O of a first end surface 10 and a second end surface 20. The peripheral side surface 30 comprises a first side surface 31 facing a first major cutting edge 11, a second side surface 32 facing a first wiper edge 12, and a third side surface 33 facing a first inner edge 13. A flank 311 of the first major cutting edge 11 and a flank 321 of the first wiper edge 12 are inclined such that the flank 311 and 321 approaches the central axis O as it heads toward the first end surface 10. The flank 311 of the first major cutting edge 11 is located on a different plane from the first side surface 31. The flank 321 of the first wiper edge 12 is located on a different plane from the second side surface 32. Meanwhile, a flank of the first inner edge 13 is located on the same plane as the third side surface 33.