A stowable rear seat includes a seat back unit; and a seat cushion unit. The seat back unit includes a tiltable seat back erected on a floor surface; a seat back locking mechanism for locking a tilt of the seat back; and a rocking member rocking in cooperation with a tilting operation of the seat back after unlocking the seat back locking mechanism. The seat cushion unit includes a seat cushion horizontally placed on the floor surface in front of the seat back, the seat cushion being foldable on a foot floor surface at a lower position than the floor surface; a lock shaft provided at a back end of the seat cushion; and a seat cushion locking mechanism provided in the floor surface, the seat cushion locking mechanism engaging with the lock shaft to lock a horizontal state of the seat cushion on the floor surface.