<p>An upper rail is slidably provided on a lower rail fixed to a floor of a vehicle body. The front end of a seat cushion is connected with the front end of the upper rail such that the seat cushion is pivotal forwardly for inversion. The lower end of a seat back is connected with the rear end of the upper rail through a reclining mechanism such that the seat back is tiltable. The seat back is tilted pivotally forwardly into the space from which the seat cushion has been pivotally moved for inversion. A baggage-placing surface is formed of a bottom plate of the inverted seat cushion and a rear plate of the seat back tilted pivotally forwardly. <IMAGE></p>
