A flush toilet includes a toilet body that includes a bowl part that receives waste, a functional part that is provided on a back side of the toilet body, a panel member that covers a side surface of the functional part, a first holding part that adsorbs and holds the toilet body and a side surface of the panel member by magnetic force, and a second holding part that adsorbs and holds the functional part and a side surface of the panel member by magnetic force. The panel member is capable of being slid frontward, backward, upward, and downward in a state where the panel member is adsorbed and held by the first holding part and the second holding part.