An airless tire comprising: a cylindrical tread ring that has a ground contact surface ; a hub part that is arranged on a radial direction inner side of the tread ring and is fixable to an axle; and a spoke that connects the tread ring and the hub part , wherein the tread ring has therein a reinforcing body , the reinforcing body includes: an annular first reinforcing cord layer that extends in a tire circumferential direction; an annular second reinforcing cord layer that is arranged on a tire radial direction inner side of the first reinforcing cord layer and extends in the tire circumferential direction; and a shear layer that is formed of an elastomer and is arranged between the first reinforcing cord layer and the second reinforcing cord layer , the shear layer includes a first portion and a second portion , the second portion being formed of a material different from the first portion , the first portion is arranged in a tire axial direction central region of the shear layer , the second portion is arranged on both tire axial direction sides of the first portion , characterized in that a loss tangent (tanδ) and a shear modulus (Ee) (unit: MPa) of the first portion at a temperature of 30 °C satisfy the following Equations and , the loss tangent (tanδ) being measured according to JIS K6394 using a viscoelasticity spectrometer under conditions including an initial strain of 10%, a dynamic strain of ±1%, a frequency of 10 Hz, and a tensile deformation mode, and the shear modulus (Ee) being measured according to JIS K6251 at an elongation of 2.00%. tan ⁢ δ ≦ 0.06 Ee / tan ⁢ δ ≧ 1500 MPa a cylindrical tread ring that has a ground contact surface ; a hub part that is arranged on a radial direction inner side of the tread ring and is fixable to an axle; and a spoke that connects the tread ring and the hub part , wherein the tread ring has therein a reinforcing body , the reinforcing body includes: an annular first reinforcing cord layer that extends in a tire circumferential direction; an annular second reinforcing cord layer that is arranged on a tire radial direction inner side of the first reinforcing cord layer and extends in the tire circumferential direction; and a shear layer that is formed of an elastomer and is arranged between the first reinforcing cord layer and the second reinforcing cord layer , an annular first reinforcing cord layer that extends in a tire circumferential direction; an annular second reinforcing cord layer that is arranged on a tire radial direction inner side of the first reinforcing cord layer and extends in the tire circumferential direction; and a shear layer that is formed of an elastomer and is arranged between the first reinforcing cord layer and the second reinforcing cord layer , the shear layer includes a first portion and a second portion , the second portion being formed of a material different from the first portion , the first portion is arranged in a tire axial direction central region of the shear layer , the second portion is arranged on both tire axial direction sides of the first portion , characterized in that a loss tangent (tanδ) and a shear modulus (Ee) (unit: MPa) of the first portion at a temperature of 30 °C satisfy the following Equations and , the loss tangent (tanδ) being measured according to JIS K6394 using a viscoelasticity spectrometer under conditions including an initial strain of 10%, a dynamic strain of ±1%, a frequency of 10 Hz, and a tensile deformation mode, and the shear modulus (Ee) being measured according to JIS K6251 at an elongation of 2.00%. tan ⁢ δ ≦ 0.06 Ee / tan ⁢ δ ≧ 1500 MPa <EOS>