To use an excretory substance treatment device for nursing care without making patients and caregivers discomfort, when non-using the device other than the times of excretion, secure the patient a comfortable sleep state, facilitate the treatment of the excretory substances of the patient and secure the sense of security of the patient in excreting.

This excretory substance treatment device is provided with a lumbar region winding tube for stabilizing the patient's lumbar region on a bed upper face, a pair of thigh region winding tubes for stabilizing the patient's thigh regions, and a doughnut type toilet seat tube for retaining the patient's buttock region circumferential edge, wherein each tube is configured to introduce/discharge air from an air filling hole formed therein, each tube is configured to be inflated by filling the air and deflated by discharging the air, the toilet tube is suspendedly provided with a cover part extending downward, the adjacency of the toilet tube is provided with a warm water shower jetting hole, a warm drying air emission hole and a deodorizing part connection hole, and the lower part of the bed excretion hole is formed with a collection part for collecting and storing excretory substances and warm water shower.