A simple-structure vehicular rear seat wherein an upstanding seat cushion reliably receives and stops a luggage piece placed on a luggage supportive floor surface if the piece moves for any reason. When a seat back is laid down forward, the reverse surface of the seat back can be used as a luggage supportive floor surface. A seat cushion is supported on an elevated step portion of a stepped floor, and made up of a lower cushion and an upper cushion. The upper cushion is connected to the elevated step portion by a link-type connection mechanism that allows the upper cushion to be moved between a normal position where the upper cushion is supported on the lower cushion and an upstanding position where the reverse surface of the upper cushion abuts against and is supported by a front wall surface of the elevated step portion.