This austenitic heat-resistant steel has a chemical composition containing, in mass%, 0.04-0.12% of C, 0.10-0.30% of Si, 0.20-0.80% of Mn, 0-0.030% of P, 0.0001-0.0020% of S, 0.0005-0.0230% of Sn, 2.3-3.8% of Cu, 0.90-2.40% of Co, 22.0-28.0% of Ni, 20.0-25.0% of Cr, 0.01-0.40% of Mo, 2.8-4.2% of W, 0.20-0.80% of Nb, 0.0010-0.0050% of B, and 0.16-0.30% of N, and also optionally containing at least one among Al, O, V, Ti, Ta, C, Mg, and an REM, with the remainder comprising Fe and impurities, wherein 0.0012%≤[%S]+[%Sn]≤2.5X[%B]+0.0125% is satisfied.
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