To provide a leveling implement and a leveling method for flooring work, which enable a finished surface to be precisely adjusted even in the absence of great skills, and which enable efficient construction.

This leveling implement is provided with an adjusting piece body 1 which is pressed into the top of a flexible base 10 composed of a block of mortar before curing, so as to perform positioning in such a manner that an upper end is positioned on the finished surface of a coating material P. A level part 3, which indicates the finished surface of the coating material P, is provided at the upper end of the piece body 1. A base plate 2 for being pressed into the top of the base 10 and placed on it is provided at the lower end of the piece body 1. A clearance hole 2A, which makes the flexible mortar on the undersurface of the base plate 2 pass onto the base plate 2, is formed on the plate surface of the base plate 2, when the base plate 2 is pressed into the top of the base 10.