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 magnet that is provided on one of the panel member and the toilet body, and a magnetic body that is provided on another of the panel member and the toilet body, where at least one of the panel member and the toilet body includes an attachment part that includes a recessed part for attaching the magnet or the magnetic body to the attachment part.