To obtain a treatment agent for permanent wave having increased waving force of permanent wave agent, improving, roughness of hand, unpleasant odor and damages of the hair.

This treatment agent for permanent wave is characterized by comprising (A) a pretreatment agent for permanent wave containing 0.005-1.0 wt.% of at least one kind selected from the group consisting of an inorganic acid and its salt, (B) a first agent for permanent wave containing a reducing agent and having ≤3.0 alkali value and pH ≤8.5 and (C) a second agent for permanent wave containing an oxidizing agent.