To achieve simplicity in structure, compactness, lightness in weight, uniformity in strength, low cost, ease of handling in the operation, and safety of the work.

A substantially square flat pallet 3 is formed by putting together crosspiece-receiving members 1 forming a pair of foot parts provided on two lateral sides each apart from the other by a required distance and a required number of crosspieces 2 which are put across the pair of crosspiece-receiving members 1. Through the inside and outside wall parts at the two end positions of the crosspiece-receiving member 1 through holes 1c allowing the two end parts of a crosspiece 2 to be passed through transversally and through the inside wall parts at another position allowing a crosspiece to be passed transversally insertion holes through which the two end parts of another crosspiece 2 can be passed are formed. The crosspieces 2 at the two end positions of the crosspiece-receiving member 1 are provided with crosspiece-fixing means.