To solve problems such that there are many difficult works such as returning a tractor in the treating work of the remaining corner parts of a field such as a rice paddy, etc., and also it is impossible to perform works precisely in cases that the working surface such as furrows are not straight line or there are foreign materials such as weeds, trees or the like.

This implement A has a rotary part 2 capable of freely rotating by centering around a rotary fulcrum 14 installed at a mounting frame 1, etc., and also elongating and contracting, a working part 3 capable of rotating by centering around a working part rotary fulcrum 3 installed at a rotary part 2, a controlling part 4 controlling the rotary displacing amount and elongating/contracting amount of the rotary part 2 and the rotary displacing amount of the working part 3 and an operating part 5 capable of operating the controlling part 4. The working part 3 can work by setting a plane approximately parallel to the progressing direction of a traveling machine B as a working plane 34a, and also can work by setting a plane approximately crossing at right angle with the progressing direction of the traveling machine B as the working plane 34b in a state of positioning the implement in the rear direction of the traveling machine B.