To provide a seat preventing user's buttocks from easily shifting frontward when reclining a backrest, stabilizing a seating attitude, preventing the oppression of the abdominal region and making a user relaxed.

This reclining seat 1 is provided with a seat frame 11 fixed to an installation face, a backrest frame 21 journaled to the seat frame 11 by a first shaft P1 and tilting back and forth, a seat-part frame 31 journaled to the seat frame 11 by a second shaft P2 and rotationally turning vertically, a backrest connecting arm 43 rotationally connected to the lower end of the backrest frame 21, a seat-part connecting arm 44 rotationally connected to the front part of the seat-part frame 31, and a front-part lifting device 40 having an operating shaft 45 connected to the backrest connecting arm 43 and the seat-part connecting arm 44 respectively, transmitting the tilt of the backrest frame 21 around the first shaft P1 to rotationally turn the operating shaft 45 and transmitting the rotational turning to raise/lower the front part of the seat-part frame 31.