In order to provide a multireflection cell making it possible to decrease the volume of a cell main body into which measurement target gas is introduced as well as reducing the amount of light that is lost without being reflected in a multireflection mechanism, the multireflection cell includes the multireflection mechanism adapted to multiply reflect incident light and then emit the multiply reflected light outward. In addition the multireflection mechanism includes a field mirror, a first objective mirror that faces to the field mirror and is provided on a light incident side in the multireflection mechanism, and a second objective mirror that faces to the field mirror and is provided on a light emitting side in the multireflection mechanism. Further, the light incident into the multireflection mechanism is configured to be first reflected by the second objective mirror.
