Vehicle seat

In a vehicle having a cabin ( 2 ) with an ingress-and-egress opening portion ( 1 ) on its side provided between a front-wheel axle ( 3 ) and a rear-wheel axle ( 4 ), there are provided plural passenger seats ( 7b ) including a driver seat ( 7a ) on a floor panel ( 5 ), a support member ( 71 ) to support its seat cushion ( 73 ) and seat back ( 75 ) in such a manner that the seat cushion ( 73 ) is selectively held in sitting state of a substantially horizontal position or in stored state of a substantially upright position, whereas the seat back ( 75 ) is selectively held in first-use state of a substantially upright position or in second-use state of a substantially horizontal position, and seat rails ( 10, 11 ) to support the passenger seat ( 7b ) movably in a longitudinal direction. An effective use of passenger seats can be improved, and an utility space in the cabin can be enlarged at need.