FIG.  5 illustrates an external perspective view of a multi-tasking machine according to the present invention and FIG.  6 illustrates a mechanical structural view of the multi-tasking machine eliminating a cover and the like. 
A multi-tasking machine 1 includes a tool spindle unit 20 on a bed 10.  The tool spindle unit 20 includes a column base 22 which moves in a z-axis direction on the bed 10, a column 23 which moves in a y-axis direction on the column base 22, and a tool spindle 24 which moves in an x-axis direction on the column 23.  A tailstock 30 is mounted on the bed 10 and the tailstock 30 moves in the z-axis direction.  A turning spindle unit 50 which is fixed onto the bed 10 includes a turning spindle 60 which is fixated onto a turning spindle base 52.  A turning spindle 60 holds a workpiece with a chuck 62 and machining is performed with the tool spindle 24. 
After assembling, the turning spindle unit 50 of the multi-tasking machine 1 is required to adjust parallelism between a turning spindle center line C1 of the turning spindle 60 and a z-axis motion of the column base 22 in the vertical plane and parallelism between the turning spindle center line C1 of the turning spindle 60 and the z-axis motion of the column base 22 in the horizontal plane. 
FIGS.  7(a) and 7(b) illustrate adjusting means of the turning spindle center line C1 of the turning spindle 60 in a conventional turning spindle unit 50.  Here, FIG.  7(a) is an exploded view and FIG.  7(b) is an assembled view. 
The conventional turning spindle unit 50 is structured as to perform adjustment in a direction of arrow A (vertical direction) by nipping plate-shaped shims 74 between mounting seats 54 of the turning spindle base 52 and mounting portions 64 of the turning spindle 60. 
Further, the conventional turning spindle unit 50 is structured as to perform adjustment in the horizontal direction by rotating the turning spindle 60 in a direction of arrow B with push-pull bolts 73 around a basis pin 70 for positioning of the turning spindle 60, and then, as to fix with mounting bolts 80. 
Thickness of the shims 74 are required to be machined precisely to adjust the position in the direction of arrow A in this structure. 
A surface grinder is utilized for machining of the shims 74 and preparation of a surface grinder is required in a case of performing adjustment of the turning spindle 60 at a customer's factory. 
It is not necessarily the case that every customer possesses a surface grinder.  In such a case, there is a problem that the adjustment takes time. 
Further, in the above operation, it takes time for dismounting the shims 74 as plucking a positioning pin and hoisting the turning spindle 60 with a crane or the like. 
It is an object of the present invention to provide a turning spindle unit of a multi-tasking machine resolving the above issues. 
Here, an adjusting structure of such type of a turning unit is also disclosed in the Patent Literature 1 described below.