To provide a small and cheap handling implement which can perform handling of discarding to toilet easily by receiving droppings of a dog before falling in the road and bringing home cleanly without soiling hand and road surface.

The handling implement 1 has a receptacle 2 and a flexible plastic bag 3. Sheets 4 and 5 of the receptacle 2 have common connection sides 6 and 7 which are converged to a V shape and has creasings 8 and 9 which bisect the converging angle of these connection sides 6 and 7. In the connection sides 6 and 7, creasing is free. In a bag 3, the receptacle 2 is covered where the space between the sheets 4 and 5 is opened, the receptacle 2 which puts the bag 3 is set to the connection sides 6 and 7 altogether with the bag 3 and flatly turned up and carried. The space between the sheets 4 and 5 is expanded in an L shape while supporting the sheet 4 by hand together with an opening edge 3a of the bag 3 when in use. On the sheet 5 opened in a V shaped cross-section gutter type, the droppings A of the dog are received through the bag 3. The droppings A of the dog are received, the bag 3 is in conditions turned up to flat with the receptacle 2. Front and rear inversion is carried out extending the opening edge 3a so that external side of the sheet 4 may be exposed. The opening edge 3a can be held in piles to an edge of the sheet 5.