<p>[Problem] To provide a vehicle seat which highly efficiently absorbs impact energy in a rear collision. [Solution] A vehicle seat (S) is provided with a pair of side frames (15) which are located at the sides thereof and lower frames (17, 18) which connect the lower portions of the pair of side frames (15). The lower frames (17, 18) comprise constrictions (17e) having: horizontal sections (17f) which are formed on the inside of the pair of side frames (15) so as to extend in the longitudinal direction and which are flexible against an impact load greater than or equal to a predetermined level; and sloped sections (17h) extended on the inside of the pair of side frames (15) from the horizontal sections (17f) through bends (17g).</p>
