A vehicle seat which can retract a seat body in a retraction floor with components of a retraction structure not arranged on a surface of the retraction floor is provided by a simple structure. A vehicle seat S includes: a support leg 30 detachably retained by a leg retaining member 50, which is located on a vehicle body floor, and supporting a seat cushion 2; and a support base 40 connected to the vehicle body floor to support a seat back 1 so that the seat back 1 is pivotable. The seat back 1 pivots relative to the support base 40 so as to move the seat cushion 2 to the retraction floor. The support leg 30 pivots relative to the seat cushon 2 in accordance with a pivotal movement of the seat back 1 and deaches from the leg retaining member 50 when the seat back 1 has reached a predetemined pivoted position. The support leg 30 is positioned lower than the leg retaining member 50 when the vehicle seat is in a retracted state.