To provide a piping structure easy to construct, maintain, and manage, a piping foundation for executing the piping structure, and a construction method of this piping foundation.

This piping foundation 1 allowing a pipe arrangement through the foundation 1 comprises a connecting joint 2 buried in a through part of the foundation in a state insert-connectable from both end parts so that pipes 3 can be connected to the connecting joint 2 from both sides of the foundation 1. In this piping structure, a header is fixed to the outside of the foundation 1, and a main pipe is raised on the outside of the foundation 1 and connected to the header. A plurality of connecting joints 2 extending through the foundation 1 and insert-connectable from the both ends is provided on the foundation 1 near the header, and each outside connection part 21 of the connecting joint 2 and each inside connecting part 21 of the connecting joints 2 are connected to the header and a desired living room, respectively, through the pipes 3.