A flush toilet is provided having a bowl portion with a bowl-shaped waste-receiving surface and a rim portion the inside wall surface on the top edge of which protrudes inward. A trap pipe is connected to the bottom portion of the bowl portion. A first shelf portion is formed to follow the rim and a second shelf portion is formed on the waste receiving surface below the first shelf portion projecting above the initial accumulated water level. An orifice for issuing water into the first shelf portion and forming a swirl flow in the waste receiving surface is provided along with a second orifice for issuing water into the second shelf portion for forming a flow to swirl water within the bowl portion is further provided with first and second flow paths for respectively supplying water to the first and second orifices.