A heat resistant steel of the present invention contains 0.05 to 0.2 wt. % of C, less than 0.5 wt °o of Si, less than 0.6 wt. % of Mn, 8 to 13 wt. % of Cr, 1.5 to 3 wt. % of Mo, 2 to 3 wt. % of Ni, 0.05 to 0.3 wt. % of V, 0.02 to 0.2 wt. % in total of either or both of Nb and Ta, 0.02 to 0.1 wt. % of N and the balance substantially Fe. Since a gas turbine of the present invention is constituted by members, such as discs, blades, shafts and so forth, made of alloys of this kind, the gas turbine has a structure in which it is possible to achieve a high level of creep rupture strength and Charpy impact value.