To provide a furniture like portable toilet which can care and assist a user by vertically moving safely, and at the same time, can be used as a chair as well.

This furniture like portable toilet is constituted of a leg section 2, a vertically moving section 3, and a vertically moving mechanism 4 which is arranged extending to the leg section 2 and the vertically moving section 3. In this case, for the leg section 2, at least right and left side walls 22 are erected. The vertically moving section 3 comprises a seat section 33 having a top plate 31 at the center of which an opening section 31a is formed and a peripheral wall 32 which is vertically hung from the peripheral edge of the top plate 31, an armrest 34 and a backrest 35 which are provided on the seat section 33, and a sheet 37 which can be laid on the seat section 33, and the vertically moving section is vertically movably fitted along the internal surfaces of the right and left side walls 22 of the leg section 2. When the vertically moving section 3 is located at the maximum lowering position by the operation of the vertically moving mechanism 4, a specified gap S2 is formed between the upper end surfaces of the right and left side walls 22 of the leg section 2 and the lower end surfaces of cover members 323 which are provided on the right and left side walls 322 of the vertically moving section 3 while facing the upper end surfaces of the right and left side walls 22 of the leg section 2.