A nickel-containing steel for low temperature comprising, as a chemical composition, by mass%: C: 0.030% to 0.070%; Si: 0.03% to 0.30%; Mn: 0.20% to 0.80%; Ni: 10.5% to 12.4%; Al: 0.010% to 0.060%; N: 0.0015% to 0.0060%; O: 0.0007% to 0.0030%; Cu: 0% to 0.50%; Cr: 0% to 0.50%; Mo: 0% to 0.40%; Nb: 0% to 0.020%; V: 0% to 0.080%; Ti: 0% to 0.020%; B: 0% to 0.0020%; Ca: 0% to 0.0040%; REM: 0% to 0.0050%; P: 0.0080% or less; S: 0.0040% or less; and a remainder: Fe and impurities, wherein a metallographic structure of a thickness middle portion contains 2.0 vol% to 20.0 vol% of an austenite phase and the remainder of the metallographic structure is mainly tempered martensite, an average grain size of prior austenite grains measured in a section of the thickness middle portion parallel to a rolling direction and a thickness direction is 3.0 μm to 15.0 μm, an average aspect ratio of the prior austenite grains measured in the section of the thickness middle portion parallel to the rolling direction and the thickness direction is 1.0 to 2.4, a plate thickness is 4.5 mm to 30 mm, when the plate thickness is more than 20 mm, the nickel-containing steel contains Ni: 11.5% or more, when the plate thickness is 20 mm or less and the nickel-containing steel contains Ni: less than 11.5%, the nickel-containing steel contains C: 0.060% or less, Si: 0.19% or less, Mn: 0.30% to 0.50%, Al: 0.050% or less, N: 0.0050% or less, Cr: 0.35% or less, Nb: 0.015% or less, V: 0.060% or less, Ti: 0.015% or less, P: 0.0060% or less, and S: 0.0030% or less, and the average grain size of the prior austenite grains is 8.0 μm or less, a yield stress at room temperature is 460 MPa to 710 MPa, and a tensile strength at the room temperature is 560 MPa to 810 MPa, wherein the yield stress, the tensile strength and the average grain size of the prior austenite grains are determined in accordance with the description. C: 0.030% to 0.070%; Si: 0.03% to 0.30%; Mn: 0.20% to 0.80%; Ni: 10.5% to 12.4%; Al: 0.010% to 0.060%; N: 0.0015% to 0.0060%; O: 0.0007% to 0.0030%; Cu: 0% to 0.50%; Cr: 0% to 0.50%; Mo: 0% to 0.40%; Nb: 0% to 0.020%; V: 0% to 0.080%; Ti: 0% to 0.020%; B: 0% to 0.0020%; Ca: 0% to 0.0040%; REM: 0% to 0.0050%; P: 0.0080% or less; S: 0.0040% or less; and a remainder: Fe and impurities, wherein a metallographic structure of a thickness middle portion contains 2.0 vol% to 20.0 vol% of an austenite phase and the remainder of the metallographic structure is mainly tempered martensite, an average grain size of prior austenite grains measured in a section of the thickness middle portion parallel to a rolling direction and a thickness direction is 3.0 μm to 15.0 μm, an average aspect ratio of the prior austenite grains measured in the section of the thickness middle portion parallel to the rolling direction and the thickness direction is 1.0 to 2.4, a plate thickness is 4.5 mm to 30 mm, when the plate thickness is more than 20 mm, the nickel-containing steel contains Ni: 11.5% or more, when the plate thickness is 20 mm or less and the nickel-containing steel contains Ni: less than 11.5%, the nickel-containing steel contains C: 0.060% or less, Si: 0.19% or less, Mn: 0.30% to 0.50%, Al: 0.050% or less, N: 0.0050% or less, Cr: 0.35% or less, Nb: 0.015% or less, V: 0.060% or less, Ti: 0.015% or less, P: 0.0060% or less, and S: 0.0030% or less, and the average grain size of the prior austenite grains is 8.0 μm or less, a yield stress at room temperature is 460 MPa to 710 MPa, and a tensile strength at the room temperature is 560 MPa to 810 MPa,