To provide a reclining chair for business, such as a shampoo chair in a beauty parlor, an esthetic bed or a chair for dental treatment, having a backrest part 2 and an apron part 3 brought down in a horizontal direction and allowing a person to lie down on his/her back on it, which prevents a pregnant woman, a person with lumbago or an elderly person from feeling a pain in the lower back or abdominal part.

The apron part 3 is provided with one or more toe support parts 4, and when the backrest part 2 and the apron part 3 are brought down in the horizontal direction, the toe support parts 4 support the toes and the knee is bent at an acute angle.