A periodic foundation (PF) plate with rotational oscillators was used for the bending wave isolation of high-rise buildings. Previous studies concerning the PF focused on the in-plane waves. However, seismic waves easily excite bending waves for the periodic foundation plate structure. This study broke through the limitation of plane wave research by studying the bending wave dispersion curves. The finite element method was employed to calculate the bending wave Attenuation Zones (AZs) of the PF plate by the SHELL element which can consider the influence of the plate thickness of the plate. The influences of the material and geometrical parameters on the bending wave AZs were comprehensively investigated. The effectiveness of the PF was demonstrated via a three-dimensional finite element model under incident harmonic bending-waves and seismic waves. The results show that the bending wave AZs are sensitive to the width and elastic modulus of the linkers. The bending wave AZs of the PFs were lower than 10 Hz, and the seismic isolation efficiency was greater than 60% compared to the concrete foundation, which is sufficient for it to serve as a seismic isolation foundation for high-rise buildings.