Abstract: A vehicle seat includes first and second sub-seatbacks also provided as first and second seat cushions mounted on a main seatback to be rotatable in forward-rearward directions. A forward facing position in which an occupant is accommodated while viewing forward and a rearward facing position in which the occupant is accommodated while viewing rearward is easily realized, in response to forward and rearward rotation of the first sub-seatback and the second sub-seatback also provided as first and second seat cushions. Furthermore, a full-bed mode in which the seat is horizontally spread like a bed, a cushion tip-up mode in which the entirety of the seat is positioned upright for ensuring freight loading and an occupant entering and exiting passage, and the like are realized.