Provided is a liquid accommodating bag that resists damage when impacted, even while accommodating a low-temperature liquid. A liquid accommodating bag 1 formed in a flat shape by joining the peripheral edges of two flexible sheet-shaped members 11, 11, wherein the liquid accommodating bag is provided with folds 50 that are disposed near the junction 14 of the two sheet-shaped members 11, 11, and are formed by bending the sheet-shaped members 11, 11 such that fold lines 51 extend along the direction of extension of the peripheral edges.