A pulse tube refrigerating machine enables maintenance of an orifice while circulation of refrigerant gas within individual components is allowed, thus reducing the time required for maintenance. A compressor delivers a refrigerant gas having a high pressure and sucks the refrigerant gas having a low pressure. A cold head including a regenerator tube through which the refrigerant gas circulates and a pulse tube is connected to a housing. The flow of the refrigerant gas is controlled by one or more orifices, which are disposed outside the housing. The compressor, the housing, and the orifices are coupled via tubing. A coupling unit is disposed at both ends of at least one of the orifices. The coupling unit has a structure such that it can be split while the refrigerant gas is retained within the tubing. When the coupling unit is split, a detachable unit portion including the orifice is isolated.
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