To provide a new method for manufacturing a tank to suppress the variation in a volume fraction of fiber (Vf) in thickness direction of a fiber reinforced resin layer formed on the outer periphery of a liner.

The fiber reinforced resin layer 20 formed on the outer periphery of the liner 10 is subjected to high frequency induction heating in an induction heating coil 220. The induction heating is induced by energization of a high-frequency current to the induction heating coil 220, and in respective resin layer parts in the thickness of the fiber reinforced resin layer 20, rather than the outermost layer part (layer number 1) on an outside surface side of the fiber reinforced resin layer 20, a temperature of a resin layer part (layer number 2) inside the outermost layer part is the highest. As a result, the energization is controlled so that the highest temperature and the temperature of the resin layer part (layer number 2) become the upper limit temperature in the case when the energization by the high-frequency current to the induction heating coil 220 is controlled.