To shorten a delivery date of a capsule bed and reduce an unrequired inventory of a panel, by using an inlet panel provided with an inlet opening part in common in a vertical inlet and a horizontal inlet.

This capsule bed constitutes a ceiling surface and a wall surface out of a combination of a plurality of kinds of panels 1, 2, 3 and 4. The capsule bed is characterized in that the direction for combining the inlet panel 4 provided with the inlet opening part 4c with the other panels 1, 2 and 3, is different between the vertical inlet and the horizontal inlet.