Developing non-contact, non-destructive monitoring methods for marine life is crucial for sustainable resource management. Recent monitoring technologies and machine learning analysis advancements have enhanced underwater image and acoustic data acquisition. Systems to obtain 3D acoustic data from beneath the seafloor are being developed; however, manual analysis of large 3D datasets is challenging. Therefore, an automatic method for analyzing benthic resource distribution is needed. This study developed a system to estimate benthic resource distribution non-destructively by combining high-precision habitat data acquisition using high-frequency ultrasonic waves and prediction models based on a 3D convolutional neural network (3D-CNN). The system estimated the distribution of asari clams (Ruditapes philippinarum) in Lake Hamana, Japan. Clam presence and count were successfully estimated in a voxel with an ROC-AUC of 0.9 and a macro-average ROC-AUC of 0.8, respectively. This system visualized clam distribution and estimated numbers, demonstrating its effectiveness for quantifying marine resources beneath the seafloor.