To provide an impact buffering block and an impact buffering structure having a seeding and planting function for preventing heat island from occurring, an excellent construction efficiency, and an excellent impact buffering function.

An irrigation pipe 13 is installed in a pallet 11. The pallet 11 in which the irrigation pipe 13 is installed is filled with soil 15. The impact buffering block 7 is placed on a base bottom portion 15. The impact buffering block 7 is a member manufactured by stacking a plurality of tabular members on each other. The tabular member 23 is a resin member of waveform in cross section. The cross section of the tabular member 23 is symmetrical bilaterally (in the lateral direction in Fig.4). A plurality of holes 25 are formed in the tabular member 23. The holes 25 are not formed at positions symmetric in the lateral or longitudinal direction of the tabular member 23. For example, the holes are formed at positions symmetric with respect to the center point of the tabular member 23.