The FW technique is employed to suppress a non-fiber-wound space from being left during formation of a fiber layer for reinforcement on a liner. A process of forming a fiber-reinforce resin layer on a liner winds and fixes a winding start end fiber of a resin-impregnated carbon fiber on a fiber fixation flange, which is away from the top of a dome section. The process subsequently forms an innermost helical layer from the winding start end fiber extended from the fixation position and the subsequently fed resin-impregnated carbon fiber. The process subsequently forms an inner hoop layer over the innermost helical layer and cuts the winding start end fiber extended from the fixation position of the fiber fixation flange at a position on the periphery of the top of the dome section, prior to formation of a subsequent second helical layer.