There is provided a panel capable of assembling a first member and a second member in a small space while suppressing the influence of dimensional variation. Panel 11 is attached to attachment section 15. Panel 11 includes first member 20 formed in an elongated shape. Panel 11 includes second member 21 fixed to a back side of first member 20. Panel 11 includes locking section 24 formed on either first member 20 or second member 21 and locked to attachment section 15. Panel 11 includes positioning section 22 that positions first member 20 and second member 21 relative to each other. Panel 11 includes fixing section 23 that fixes first member 20 and second member 21 to each other. Locking section 24, positioning section 22, and fixing section 23 are arranged side by side in a direction intersecting a longitudinal direction of first member 20.