A toilet apparatus is adapted to put the excrement produced each time by the user of the toilet into a bag to form a package of waste, treating the excrement into a state of combustible substance before putting it into a bag. The toilet apparatus is equipped with a long, flexible and folded continuous cylindrical member set in position below a toilet seat as packaging member that is adapted to receive the excrement produced by the user each time and become sealed and transferred downward in the toilet bowl, a processing material for absorbing liquid and semi-solidifying the excrement being arranged at a side of the toilet apparatus, a quantity of the processing material being fed into the packaging member for receiving the excrement each time of production of excrement so as to absorb liquid from the excrement, the packaging member being subsequently sealed at an opening thereof.