There is provided a tool for efficiently cutting a face gear to be meshed with a helical gear. When a circular tooth thickness of a tooth tip of a cutting edge portion is represented as SatSC, a circular tooth thickness on a virtual outside diameter of a tooth profile of the helical gear in a cross-sectional view perpendicular to an axis is represented as Sat, a helix angle on the virtual outside diameter of the tooth profile of the helical gear in a cross-sectional view by a plane perpendicular to the axis is represented as βa, and a face width of the cutting edge portion is represented as bsc, b SC ≦ s at - s atSC tan ⁢ ⁢ β a is satisfied.