PROBLEM TO BE SOLVED: To provide a method utilizing chest nut, Fagus crenata, etc., as an incubator instead of a conventional method utilizing saw dust of broad-leaved trees or mulberry tree as an incubator and capable of selecting various tree species, compared with the conventional method, harvesting a mushroom three or more times in low-cost capital investment and obtaining high income thereby. SOLUTION: The present invention relates to the following culturing and harvesting method. A tree of the family Fagaceae (chest nut, Fagus crenata, Quercus acutissima, Quercus serrata, Quercus dentata, etc.) is cut into adequate length and put into a heat-resistant vinyl bag and the inlet of the bag is folded and bound or hermetically sealing means such as cotton stopper is utilized and the interior of the bag is sterilized and then, the tree is aseptically inoculated with a fungi at room temperature and the fungi is cultured for two or more months at 25-30°C and after culturing is completed, a mushroom is grown under conditions of 27°C temperature and≥90% humidity from the sandalwood and the mushroom is harvested three or more times. COPYRIGHT: (C)2007,JPO&INPIT