To provide a seat for a vehicle having a walk-in function and a tilt-down function, ensuring a larger evacuated space for a seat body to a front side when performing walk-in operation.

A seat back 2 is connected to a base frame 4 by a reclining device 20. A memory device 10 memorizing the backrest angle of the seat back 2 has a hook 11 connected to the seat back 2 and a pole 13 connected to the base frame 4, and prevents an intermediate member 7 from being rotated by engaging the hook 11 and the pole 13 with the intermediate member 7. A first link 5 integrally connected to a seat cushion 3 is rotatably connected to the intermediate member 7, and the seat cushion 3 is sunk and moved forward when the intermediate member 7 is inclined forward and rotated integrally with the set back 2. When operating the walk-in function, the hook 11 is disengaged from the intermediate member 7, and the seat back 2 is inclined forward singly with respect to the intermediate member 7 and base frame 4.