A vehicle seat which can retract a seat body in a refraction floor with components of a refraction structure not arranged on a surface of the retraction floor is provided by a simple structure. This includes: a support leg detachably retained by a leg retaining member, located on a vehicle body floor, and supporting a seat cushion; and a support base connected to the vehicle body floor to support a pivotable seat back. The seat back pivots relative to the support base to move the seat cushion to the refraction floor. The support leg pivots relative to the seat cushion in accordance with a pivotal movement of the seat back and reaches from the leg retaining member when the seat back has reached a predetermined pivoted position. The support leg is positioned lower than the leg retaining member when the vehicle seat is in a retracted state.