PROBLEM TO BE SOLVED: To provide a reformer capable of improving heat exchange efficiency between a combustion part and a reforming part while easily forming a combustion part and a reforming part. SOLUTION: A reformer 4 has a cylindrical housing 28, and a combustion unit that is arranged in a spiral shape inside the housing 28 to burn ammonia gas and a reforming unit that reforms ammonia gas. The partition walls 31 and 32 to be formed, the gas introduction pipe 23 provided on one end side of the housing 28 and introducing ammonia gas and air into the combustion portion, and the gas introduction pipe 23 provided on the other end side of the housing 28 and combusted from the combustion portion. A gas outlet pipe 24 for leading out gas, a gas introduction port 44 provided at the other end of the housing 28 for introducing ammonia gas into the reforming portion, and a gas introduction port 44 provided at one end of the housing 28 from the reforming portion. A gas outlet 45 for leading out the reformed gas is provided, and the combustion portion and the reforming portion are alternately arranged along the radial direction of the housing 28, and the outer peripheral side region and the inner peripheral side region of the combustion portion are , Communicating in the radial direction of the housing 28. [Selection diagram] Fig. 2
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