PROBLEM TO BE SOLVED: To provide a working machine for burying materials and its construction method in which a farmer creates an agricultural land with high productivity by a self-owned tractor simply and quickly.SOLUTION: A working machine for burying materials includes: a soil block lifting unit 20 for forming a predetermined cavity in the soil by cutting and lifting a trapezoidal cross-section soil block with an upper base longer than a lower base and having a vertical leg and an inclined leg and a material feeding unit for feeding the materials into the formed cavity. An L-shaped cross-section cavity C comprising a side cavity A and a bottom cavity B is formed in the soil by being lifted using a soil block 31, a soil block lifting plate 20E and a side surface keep plate 20D, and the materials gathered by a material collector 11 and a material collecting feeder 21 are fed and dropped into the cavity C. When a pipe laying unit is included, the materials are fed after laying the pipe in the lowermost part of the side cavity A.SELECTED DRAWING: Figure 1COPYRIGHT: (C)2016,JPO&INPIT【課題】農業者が簡単かつ迅速に自己所有のトラクタにより高生産性の農地を創出するため資材等埋設作業機及びその施工方法を提供する。【解決手段】資材等埋設作業機は、上底が下底より長く鉛直脚と傾斜脚をもつ台形断面の土壌ブロックを切断し持ち上げることにより土壌中に所定の空洞を形成する土壌ブロック持上げ部20と、形成された空洞に資材を投入する資材投入部と、を備え、土壌ブロック31土壌ブロック持上げ板20E及び側面保持板20Dにより持ち上げられることにより、土壌中に側方空洞Aと底部空洞Bとからなる断面L型の空洞Cが形成され、資材収集器11と資材収集投入器21により寄せ集められた資材を空洞Cに投入落下させる。管敷設部を備える場合は、側方空洞Aの最下部に管を敷設した後、資材を投入する。【選択図】図1