To provide an emergency water giving and receiving tank for securing drinking water and daily life water in an emergency at the occurrence of an earthquake disaster, without requiring a storage space and without causing any problems of hygiene and artificial foreign matter contamination.

An outer shape consisting of a cylindrical body is formed by connecting small piece flat plates 1 each having engagement bands 2 at both ends respectively, and the volume of a water cut-off bag maintaining axenic property of its inside is enlarged along the inside of the outer shape to form a water giving and receiving tank. The small piece flat plates are stored in a flat state and the water cut-off bag is stored by rolling and folding it. Thereby, it can be stored in an extremely small space or a dead space.