Josh Adams, Liam Williams and Dafydd Jenkins return to the Wales starting XV at wing, fullback and second row respectively.
Captain Jac Morgan starts at openside flanker. He is joined in the back row by James Botham (blindside flanker) and Aaron Wainwright (No. 8).
Will Rowlands partners Jenkins in the second row.
In the Wales front row Evan Lloyd is named at hooker for his first Test start. Henry Thomas is selected at tighthead prop to also make his first start and his first Wales appearance since Rugby World Cup 2023. Gareth Thomas is at loosehead.
Tomos Williams starts at scrum-half. Ben Thomas, making his Six Nations debut, is at fly-half.
Owen Watkin lines up alongside Nick Tompkins in the midfield and Tom Rogers, named at wing, completes the starting line-up.
Among the Wales replacements, Nicky Smith is in line to win his 50th cap on Friday, while fly-half Dan Edwards could make his senior Wales debut.
Freddie Thomas and Blair Murray are in line to make their first Six Nations appearances having won their first senior international caps in the Autumn Nations Series.
Elliot Dee (hooker) and Keiron Assiratti (tighthead prop) join Smith as front row cover.
Tommy Reffell is the other replacement forward and Rhodri Williams covers scrum-half.
Gatland said: “We’re excited for the challenge on Friday. The Six Nations in the best rugby competition in the world.
“Every game is a big occasion. We want to go out there, embrace that and start our championship well.”
Wales team to play France
15. Liam Williams (Saracens – 92 caps)
14. Tom Rogers (Scarlets – 5 caps)
13. Nick Tompkins (Saracens – 38 caps)
12. Owen Watkin (Ospreys – 42 caps)
11. Josh Adams (Cardiff Rugby – 59 caps)
10. Ben Thomas (Cardiff Rugby – 7 caps)
9. Tomos Williams (Gloucester Rugby – 59 caps)
1. Gareth Thomas (Ospreys – 35 caps)
2. Evan Lloyd (Cardiff Rugby – 5 caps)
3. Henry Thomas (Scarlets – 4 caps)
4. Will Rowlands (Racing 92 – 36 caps)
5. Dafydd Jenkins (Exeter Chiefs – 19 caps)
6. James Botham (Cardiff Rugby – 16 caps)
7. Jac Morgan (Ospreys – 18 caps) – captain
8. Aaron Wainwright (Dragons – 52 caps)
Replacements
16. Elliot Dee (Dragons – 51 caps)
17. Nicky Smith (Leicester Tigers – 49 caps)
18. Keiron Assiratti (Cardiff Rugby – 10 caps)
19. Freddie Thomas (Gloucester Rugby – 1 cap)
20. Tommy Reffell (Leicester Tigers – 23 caps)
21. Rhodri Williams (Dragons – 5 caps)
22. Dan Edwards (Ospreys – uncapped)
23. Blair Murray (Scarlets – 3 caps)
