A method for manufacturing a high-pressure tank including a liner configured to store gas and a fiber-reinforced resin layer made of a fiber-reinforced resin and covering an outer surface of the liner , the fiber-reinforced resin layer having a first reinforcing layer covering the outer surface of the liner , the method comprising: forming a cylinder member made of the fiber-reinforced resin and having fibers oriented in a circumferential direction of the cylinder member ; forming two dome members made of the fiber-reinforced resin; forming a reinforcing body that is the first reinforcing layer by joining both end portions of the cylinder member and end portions of the two dome members , characterized in that : the fiber-reinforced resin layer further comprises a second reinforcing layer covering an outer surface of the first reinforcing layer, and the method further comprises forming on an outer surface of the reinforcing body the second reinforcing layer made of the fiber-reinforced resin and having fibers oriented across the two dome members , wherein the second reinforcing layer is formed by placing a plurality of resin-impregnated fiber bundles in such a manner that the fiber bundles extend in an axial direction of the reinforcing body at predetermined intervals in a circumferential direction of the reinforcing body and at a predetermined distance from the outer surface of the reinforcing body , and rotating portions on a first end side of the fiber bundles relative to portions on a second end side of the fiber bundles in the circumferential direction of the reinforcing body . forming a cylinder member made of the fiber-reinforced resin and having fibers oriented in a circumferential direction of the cylinder member ; forming two dome members made of the fiber-reinforced resin; forming a reinforcing body that is the first reinforcing layer by joining both end portions of the cylinder member and end portions of the two dome members , characterized in that : the fiber-reinforced resin layer further comprises a second reinforcing layer covering an outer surface of the first reinforcing layer, and the method further comprises forming on an outer surface of the reinforcing body the second reinforcing layer made of the fiber-reinforced resin and having fibers oriented across the two dome members , wherein the second reinforcing layer is formed by placing a plurality of resin-impregnated fiber bundles in such a manner that the fiber bundles extend in an axial direction of the reinforcing body at predetermined intervals in a circumferential direction of the reinforcing body and at a predetermined distance from the outer surface of the reinforcing body , and rotating portions on a first end side of the fiber bundles relative to portions on a second end side of the fiber bundles in the circumferential direction of the reinforcing body . the fiber-reinforced resin layer further comprises a second reinforcing layer covering an outer surface of the first reinforcing layer, and the method further comprises forming on an outer surface of the reinforcing body the second reinforcing layer made of the fiber-reinforced resin and having fibers oriented across the two dome members , wherein the second reinforcing layer is formed by placing a plurality of resin-impregnated fiber bundles in such a manner that the fiber bundles extend in an axial direction of the reinforcing body at predetermined intervals in a circumferential direction of the reinforcing body and at a predetermined distance from the outer surface of the reinforcing body , and rotating portions on a first end side of the fiber bundles relative to portions on a second end side of the fiber bundles in the circumferential direction of the reinforcing body . <EOS>