To clarify the mechanism of parasitism by Scurrula yadoriki (Sieb.) Danser, we conducted a field investigation to identify host plant species, and made morphological and anatomical observations of the development of seedlings of the parasite inoculated on the branches of saplings of Metasequoia glyptostroboides Hu and W.C. Cheng and Acer amoenum Carr. var. matsumurae (Koidz.) Ogata. S. yadoriki was determined to have multiple hosts, including both coniferous and angiosperm trees regardless of evergreen or deciduous species. After seed germination, S. yadoriki formed a primary haustorium that penetrated the bark and cambium of its host. This was followed by the development of an endophytic water-absorbing system consisting of the extending haustorium and rapidly growing host xylem, which occurred simultaneously with the penetration of secondary haustoria from infected portions axially in host branches.