To enable excrement to be processed within a relative short period of time and further an incinerator to be used in a stable manner for a long period of time.

An incinerator device 30 is arranged below a closet 20 installed within a housing 10. The incinerator device 30 has a heating furnace 31 made of ceramics into which excrement is fed and an induction coil 34 is wound around the heating furnace 31. A pair of heating members 33 formed in an annular shape with stainless steel are supported within the heating furnace 31 in a horizontal state within a supporting member 32 made of porous ceramic material. A high frequency current is applied from a high frequency oscillator 41 to the induction coil 34 and then a high frequency current is applied to the induction coil 34 to cause the heating members 33 within the heating furnace 31 to generate heat by an electromagnetic induction action and then the excrement fed into the heating furnace 31 is incinerated.