A progressive power lens 10 for spectacles has a distance portion 11 and a near portion 12 of different powers. A surface power OMHP in a horizontal direction on an object-side surface along a principal meridian 14 or a vertical reference line passing through a fitting point Pe, a surface power OMVP(y) in a vertical direction of the object-side surface, the absolute value IMHP of a surface power on an eye-side surface, and the absolute value IMVP of a surface power in a vertical direction on the eye-side surface satisfy the following condition. OMHP(y)>OMVP(y) IMHP(y)>IMVP(y) OMHP(y)−OMVP(y)=IMHP(y)−IMVP(y) In the conditions, y is a coordinate along the principal meridian or the vertical reference line.