To help a carer move a person to be cared for rearward simply by pushing him slightly rearward and make him use a toilet seat in a correct seated position when the person to be cared for is sitting on the front of a toilet seat for nursing care installed on an ordinary toilet seat by attaching a seat plate that moves back and forth on the horizontal upper portion of the surface of the toilet seat.

Normally a toilet seat B nursing care of the same shape as for an ordinary toilet seat A is installed on the top of the ordinary toilet seat A. To smooth the movement of the toilet seat B for nursing care, a plurality of slide materials C1 and C2 are stuck thereto. And when an ordinary healthy person uses normally, the nursing care toilet seat B is leaned rearward together with the lid of the ordinary toilet seat A. On the other hand, when a carer helps person to be cared for such as a fragile sick people or an elderly person or the like sit, the nursing care toilet seat B is tilted forward. On this occasion, even if the person to be cared for has already sit on the front of the nursing care toilet seat, the carer can move him rearward together with the nursing care toilet seat B and make him use in a normal sitting position simply by pushing a part of his body.