To prevent breakage of a bag by simplifying attachment of the bag and by reducing the number of parts.

A refrigerant tank includes: a cylindrical trunk 3 with a bottom whose upper end is opened; a header 4 in which a refrigerant flow-in hole 7 and a refrigerant flow-out hole 8 are provided and which seals an opening end of the trunk 3; a refrigerant outlet pipe 5 being an almost U-shape whose one end part 5a is connected to the refrigerant flow-out hole 8; and a bag 6 arranged in the trunk 3 and storing desiccant 15; the bag 6 includes a bag type storage part 6a storing the desiccant 15, and an extension 6b being a skirt shape formed being adjacent to the storage part 6a, and an accumulator 1 in which a pair of through hole 6c, 6d piercing through a bottom pipe part 5c of the refrigerant outlet pipe 5 are drilled at the extension part 6b.