To provide a panel which contributes to alleviation of manufacturing and constructing labor and time, cost reduction, and improvement in deformability, and to provide a building and a building constructed of a thin and lightweight shape steel.

The wall panel 1 is formed such that a folded plate 3 is borne by and deformed at an area around a screw when an earthquake force is applied to the same, and therefore the wall panel can hold imposed load without sharp degradation of proof stress due to buckling of the folded plate 3, deformation of a frame member 2, etc. Thus, the deformability of the wall panel 1 can be enhanced, and a coefficient of structural characteristics can be set to a small value, which enhances the cost efficiency and flexibility of construction plan.