Abstract: A tank 1 having a valve 6 in a head portion 4 and protected by a substantially cylindrical head skirt portion 7 is accommodated in a protective container 2. A load receiving member 23 having a projection 23c, to which a free end 7a of the head skirt portion 7 is fixed, is disposed between the head skirt portion 7 and the head support member 11. The head support member 11 is formed into a triple-layer structure formed by stacking, when viewed from the tank, a first layer having strong deformation resistance, and second and third layers 15 and 16 having weak deformation resistance. The second layer 15 includes an annular outer layer 15a having deformation resistance weaker than that of the first layer and an inner layer 15b fitted in the central space and having much weaker deformation resistance. The third layer 16 is made of the same material as that of the outer layer of the second layer. A rotation-stopper 20 is provided for the head skirt portion 7 so as to be attached to the protective container 2.