A multiple reflection type cell for reflecting incident light at multiple times and for subsequently emitting the reflected light to the outside, the multiple reflection type cell comprising: a cell body in which a cell chamber into which a sample can be introduced is formed, three reflecting members (31, 32, 33) that are mounted on the cell body and whose reflecting surfaces are located in the cell chamber, and that comprise a first reflecting member and two second reflecting members (32, 33) which are arranged to face the first reflecting member; and at least one position adjusting mechanism that is configured to adjust a position of at least one of the second reflecting members (32, 33) relative to the cell body, wherein the cell body has at least two mounting parts wherein the mounting parts constitute through bores that are configured to communicate the cell chamber and the outside of the cell body and on which the second reflecting members (32, 33) are mounted, a seal member for sealing a gap between the cell chamber and the outside of the cell body is arranged between each of the second reflecting members (32, 33) mounted on the respective mounting part and the cell body, each of respective reflecting surfaces of the second reflecting members (32, 33) constitute a part of a side wall of the cell chamber, the at least one position adjusting mechanism is arranged outside of the cell chamber, the two second reflecting members (32, 33) are arranged symmetrically with respect to a surface containing an optical axis of the first reflecting member, an optical axis (32C, 33C) of each of the second reflecting members (32, 33) is inclined to a direction to approach toward the first reflecting member, each of the second reflecting members (32, 33) is in a cylindrical shape having the reflecting surface on its distal end surface, each of the mounting parts has an inside peripheral surface whose cross-section is a circle to face to an outside peripheral surface of the respective second reflecting member (32, 33), and each seal member is configured to airtightly seal a gap between the outside peripheral surface of the respective second reflecting member (32, 33) and the inside peripheral surface of the respective mounting part. a cell body in which a cell chamber into which a sample can be introduced is formed, three reflecting members (31, 32, 33) that are mounted on the cell body and whose reflecting surfaces are located in the cell chamber, and that comprise a first reflecting member and two second reflecting members (32, 33) which are arranged to face the first reflecting member; and at least one position adjusting mechanism that is configured to adjust a position of at least one of the second reflecting members (32, 33) relative to the cell body, wherein the cell body has at least two mounting parts wherein the mounting parts constitute through bores that are configured to communicate the cell chamber and the outside of the cell body and on which the second reflecting members (32, 33) are mounted, a seal member for sealing a gap between the cell chamber and the outside of the cell body is arranged between each of the second reflecting members (32, 33) mounted on the respective mounting part and the cell body, each of respective reflecting surfaces of the second reflecting members (32, 33) constitute a part of a side wall of the cell chamber, the at least one position adjusting mechanism is arranged outside of the cell chamber, the two second reflecting members (32, 33) are arranged symmetrically with respect to a surface containing an optical axis of the first reflecting member, an optical axis (32C, 33C) of each of the second reflecting members (32, 33) is inclined to a direction to approach toward the first reflecting member, each of the second reflecting members (32, 33) is in a cylindrical shape having the reflecting surface on its distal end surface, each of the mounting parts has an inside peripheral surface whose cross-section is a circle to face to an outside peripheral surface of the respective second reflecting member (32, 33), and each seal member is configured to airtightly seal a gap between the outside peripheral surface of the respective second reflecting member (32, 33) and the inside peripheral surface of the respective mounting part.