To provide a cushion-like lavatory seat insertion-type simple toilet capable of easily and sanitarily doing bowel movement and urination anywhere without moving to a toilet, and simultaneously collecting stool in a plastic bag and safely and sanitarily treating wastes without flushing, although it is very difficult until now for patients, oldest old people, disabled persons, and other operators to do bowel movement on a portable toilet, a wheelchair, a care chair, a bed, and other chairs and the like safely and sanitarily.

A U-shaped channel of a toilet structure is manufactured on a main body surface of a cushion-like rigid urethane toilet seat, and the main body of the cushion-like simple toilet has a plastic bag toilet with an elliptic paperboard seat which is attached to the U-shaped cavity part as a desk drawer moves in and out freely, and it is technically composed to set into the portable toilet, the wheelchair, the care chair, the bed, other working chairs and the like to be used according to each purpose.