Steel cord for reinforcing rubber article, method for manufacturing same, and tire

Provided is a multi-twisted steel cord for reinforcing a rubber article, the steel cord having cord strength with a small loss as compared to the total strength of filaments constituting the cord and a high rubber penetration. The steel cord includes a plurality of twisted strands in a multi-twisted structure, each strand including a plurality of twisted filaments in two or more layers, in which at least some of the filaments have a tensile strength of 3,000 MPa or more, the steel cord satisfying a filament occupancy of 48% or more and less than 54%, a cord twist angle of 78° or more and less than 84°, an average crossing angle between adjacent filaments other than wrapping filaments of less than 17°, and a gap between adjacent sheath filaments constituting the strand of 0.065 mm or more.