The flat strain wave gearing is provided with an axially arranged rigid gear, flexible gear and wave generator. The flexible gear forms a flat truncated cone shape, has a tooth formation portion connected via a bellows-shaped cross-sectional diaphragm to a rigid boss which is an output shaft linking part. The flat strain wave gearing can ensure axial flexibility of the tooth formation portion, and can enable teeth of the flexible gear to mesh favorably with teeth of the rigid gear in the axial direction in each position in the tooth trace direction. Local bias of the load torque in the meshing portion in the tooth formation portion can also be suppressed.