A tank which optimizes a laminating configuration of hoop layers and helical layers to enhance an efficiency of strength development by wound fibers, and a manufacturing method of the tank. The tank includes a liner, and an FRP layer constituted of an axial fiber layer formed by winding fibers around the outer periphery of the liner at a winding angle in a range exceeding 0° and less than 30° with respect to a tank axis in the center of the tank and a peripheral fiber layer formed by winding the fibers around the outer periphery of the liner at a winding angle in a range of 30° or more and less than 90° with respect to the tank axis, and folded fiber ends of the peripheral fiber layer in a tank axial direction draw a track.