To provide a progressive refractive power lens that has a correct amount of inset regardless of the prescription of cross, astigmatic eye.

As a result of the inclination of astigmatic eye axis direction AX and the separation of a near sight area 12 from a prism measurement reference point, horizontal prism refractive power additively occurs in the near sight area 12 and hence polarization occurs. Even in such a case, on the basis of the position of the prism measurement reference point and lens refractive power, an amount of inset Ins is set taking account of the polarization of a line of sight, resulting from the horizontal prism refractive power. Accordingly, a progressive refractive power lens 1 can be made easy to see for a wearer who has the prescription for cross astigmatic eye.