To provide a panel for assembling furniture which can be commonly used regardless of a using type of the panel and the furniture using the panel.

Cavities penetrating through inside the side plate panel main body of a side plate panel 10 and the shelf board panel main bodies of shelf board panels 10A, 10B are placed in parallel to construct storage parts for side board reinforcing materials and storage parts for shelf board reinforcing materials. Thus the arrangement of cavities is not required to change depending on shelf board panels or a side board panel and panels become commonly usable.