A webbing take-up device and a vehicle are provided in which different force limiter loads can be selected at arbitrary times with a simple structure. A wire is inserted into a spool. One end portion of the wire is fixed to a lock base. Thus, when rotation of the lock base is impeded, a twisting load of a torsion bar and a drawing-through load of the wire are applied to a webbing as force limiter load. Further, a cutting gear is disposed between the spool and the lock base. When the cutting gear is rotated at an arbitrary time, the wire is cut. In this way, the force limiter load is reduced to only the twisting load of the torsion bar. As a result, different force limiter loads can be selected at arbitrary times with a simple structure.