A flush toilet includes a toilet body that includes a bowl part that receives waste, a functional part that is provided on a back side of the toilet body, a panel member that covers a side surface of the functional part, a magnet that is provided on one of the panel member and the toilet body, a magnetic body that is provided on another of the panel member and the toilet body, and a holding part that holds one of the magnet and the magnetic body so as to be capable of being moved or deformed toward another of the magnet and the magnetic body.