A wheel loader comprising: a vehicle body formed by a front vehicle body and a rear vehicle body ; front wheels provided on the front vehicle body and rear wheels provided on the rear vehicle body ; and a working device attached to the front vehicle body and having a bucket used in an excavation operation, characterized in that the wheel loader further comprises: an operation state sensor configured to detect an operation state of the bucket ; an inclination state sensor configured to detect an inclination state of the vehicle body ; a controller configured to determine a rear wheel lifting state in which the rear wheels are lifted in an upward direction by excavation reaction force of the working device , and the controller is further configured to: in cases where a temporal change rate of the operation state of the bucket detected by the operation state sensor is a first temporal change rate which is a temporal change rate of the operation state of the bucket necessary for a tilt operation of the bucket during the excavation operation, and where a temporal change rate of the inclination state of the vehicle body detected by the inclination state sensor is a second temporal change rate which is a temporal change rate of an obliquely upward inclination state of the rear vehicle body with respect to the front vehicle body , turn on a correlation flag indicating a correlation between the operation state of the bucket and the inclination state of the vehicle body to determine the rear wheel lifting state. a vehicle body formed by a front vehicle body and a rear vehicle body ; front wheels provided on the front vehicle body and rear wheels provided on the rear vehicle body ; and a working device attached to the front vehicle body and having a bucket used in an excavation operation, characterized in that the wheel loader further comprises: an operation state sensor configured to detect an operation state of the bucket ; an inclination state sensor configured to detect an inclination state of the vehicle body ; a controller configured to determine a rear wheel lifting state in which the rear wheels are lifted in an upward direction by excavation reaction force of the working device , and an operation state sensor configured to detect an operation state of the bucket ; an inclination state sensor configured to detect an inclination state of the vehicle body ; a controller configured to determine a rear wheel lifting state in which the rear wheels are lifted in an upward direction by excavation reaction force of the working device , and the controller is further configured to: in cases where a temporal change rate of the operation state of the bucket detected by the operation state sensor is a first temporal change rate which is a temporal change rate of the operation state of the bucket necessary for a tilt operation of the bucket during the excavation operation, and where a temporal change rate of the inclination state of the vehicle body detected by the inclination state sensor is a second temporal change rate which is a temporal change rate of an obliquely upward inclination state of the rear vehicle body with respect to the front vehicle body , turn on a correlation flag indicating a correlation between the operation state of the bucket and the inclination state of the vehicle body to determine the rear wheel lifting state. <EOS>