A flow cell including a flow channel through which a sample fluid and a sheath fluid flow, a sample flow channel that introduces the sample fluid into the flow channel, and at least one sheath flow channel that introduces the sheath fluid into the flow channel. The flow channel includes a flow merging section where the sample flow channel and the sheath flow channel merge, a flattened section that is disposed downstream of the flow merging section, that is formed in line with one wall face of wall faces facing across the flow merging section, and that is shallower in depth than the flow merging section, and a tapered section that connects the flow merging section with the flattened section and that gradually decreases in depth on progression downstream. The sample flow channel introduces the sample fluid into the flow merging section along the one wall face of the wall faces facing across the flow merging section, and the sheath flow channel introduces the sheath fluid into the flow merging section from a direction such that the sheath fluid flows so as to press the sample fluid against the one wall face.