To provide a simple toilet allowing easy disposal and multi-purpose and multi-functional usage such as a hygienic or a medical field, emergency treatment, caregiving, etc. at the time of emergency or disaster, or for leisure, etc.

A sheet-like water absorption body 2 is fixed to an inner face of the bottom of a bag body 1 nonpermeable to water and having a shape for covering the buttocks, and a sheet-like flammable body 3 is fixed over it. A toilet seat sterilization body 4 is fitted for hygienic, medical, etc. purposes. The toilet can be used as a Western style or a Japanese style toilet, or in the open air etc. The buttocks, the groin, and the lower part of the body can be hidden so as to use the toilet at the time of emergency without hesitation. After using the toilet, the flammable body is ignited and burned completely, and excrement is incinerated on the spot so as to eliminate the need of disposal of the excrement etc. for achieving hygiene, and to provide advantage at the time of emergency.