To provide a receiving and delivery tray for car, by which the receiving and delivery of moneys, etc., can be always performed smoothly and speedily.

A tray 10 supported turnably around the base part of a headrest 3 is provided so that the receiving and delivery of moneys, etc., can be performed through the tray 10 between front and rear seats. A turning arm 11 is pivoted on a headrest support 5 or a headrest tray to support a tray body 12 on the end part of the turning arm 11, and to turn the tray body 12 adjacent to the side part of the headrest 3. The tray 10 is supported on the end part of the turning arm 11 so that it can expand and contract. Further, the tray 10 is supported on the end part of the turning arm 11 so that it can swing its head longitudinally. Thus, the receiving and delivery work can be performed easily and smoothly when moneys, etc., are received and delivered.