A spiral fluted tap is provided which includes a threaded portion having an external thread corresponding to an internal thread to be cut and a cutting edge formed along a spiral flute formed to divide the external thread, and being screwed into a prepared hole that is provided on a workpiece to cut an internal thread by the cutting edge on an inner circumferential surface of the prepared hole with discharging chips toward a shank via the spiral flute, the spiral flute having a stepped portion at a rear end of a chamfer portion or in a portion on a shank side from the rear end of the chamfer portion in the threaded portion, and a flute bottom diameter on a distal end side of the spiral fluted tap from the stepped portion being smaller than a flute bottom diameter on a shank side from the stepped portion.