PURPOSE: To reduce the generation of stress of a peripheral winding layer formed on a cross winding layer.

CONSTITUTION: A cross winding layer 32 is formed on the outer peripheral face of a mandrel 13, and then a peripheral winding layer 33 is formed on the outer peripheral face of a cylindrical section 32a of the cross winding layer 32 in the state of applying tension along the axial center direction of the mandrel 13 to the cross winding layer 32. After that, the tension applied to the oblique winding layer 32 is released according to the curing shrinkage amount of the peripheral winding layer 33 so that the shrinkage deformation of the peripheral winding layer 33 is not restrained during the cool curing process of the peripheral winding layer 33.