A cutting tap comprises a threaded portion including a lead whose thread diameter gradually decreases toward a front end of the lead, a complete thread portion continued from the lead, and four flutes arranged at equal intervals in a circumferential direction. In the cutting tap, a first cutting edge portion for processing a prepared hole is formed at a front end surface of the lead, and a second cutting edge portion for finishing a minor diameter of an internal thread is formed in a part of an outer periphery of the complete thread portion, the second cutting edge portion being one or more pitches long. The cutting tap can perform processing of a prepared hole, tapping, and finishing of a minor diameter by a single step, and can also perform tapping even if a prepared hole for an internal thread is a blind hole or the like and does not have enough space.