A refrigerating machine oil having a kinematic viscosity at 100° C. of 0.5 mm2/s or more and 2.5 mm2/s or less, a distillation end point in gas chromatography distillation of 380° C. or more and 450° C. or less, and a sulfur content of 0.001 mass % or more and 0.2 mass % or less.