An object is to provide a method of manufacturing a low-temperature storage in which an insulating performance of an insulating box article is enhanced, and an amount of contents of an inner box can be enlarged. In the low-temperature storage comprising: the insulating box article constituted by placing a foamed insulating material between an outer box and the inner box; and a vacuum insulating panel disposed on the surface of the outer box on the side of the foamed insulating material, a thickness dimension of the foamed insulating material between the inner box and the vacuum insulating panel is set so that a temperature of the surface of the vacuum insulating panel on the side of the inner box is not less than a predetermined temperature.