To heighten the convenience and comfortableness of an occupant by devising the seat of a vehicle.

The rear seat 13 of the vehicle is composed of a left and a right outer seat cushion 25 where the seat cushion 13a is positioned at the outer extremity in the vehicle width direction and a center seat cushion 26 positioned in the center, wherein the center seat cushion 26 is arranged displaceable upward and forward. The center seat cushion 26 is composed of an upper part 26a containing a cushion material constituting the seat surface of the rear seat and a base part 26b located below the upper part 26a, wherein the base part 26b has an object accommodation part 33, which can be opened by slidingly displacing the upper part 26a backward.