To provide a pouch for achieving a reduced storage space with a simple configuration and a method for manufacturing the pouch. A pouch (10) including a gusset portion (22) includes a pouch main body (20) and an inner supporting member (70) disposed inside the pouch main body (20). The pouch main body (20) includes a content containing portion (21) and a first fixture portion (24) and a second fixture portion (25) that face each other across the content containing portion (21). The inner supporting member (70) includes a first fixing portion (71) fixed to the first fixture portion (24) and a second fixing portion (72) fixed to the second fixture portion (25).