To provide a backrest serving also as a footrest, in which the height position when being used as the footrest and the inclination degree when being used as the backrest can be easily adjusted respectively by a simple structure.

The backrest serving also as the footrest 1 is composed by attaching a first support member 3 and a second support member 4 for supporting the feet or upper half body of a person at different heights to a frame base 2 which can be switched to a first state position and a second state position as a state position to be mounted on a floor F by a tilting operation. The respective support members 3 and 4 are disposed such that the first support member 3 is positioned at an upper stage when the frame base 2 is at the first state position, the second support member 4 is positioned at the upper stage when the frame base 2 is at the second state position, and the height position H1 of the first support member 3 when the frame base 2 is at the first state position is higher than the height position H2 of the second support member 4 when the frame base 2 is at the second state position.

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