SEAT FUNCTIONING AS CARGO BED

PROBLEM TO BE SOLVED: To secure livability and comfortableness of a front seat. SOLUTION: A frontward inversion angle of a seat cushion 12 from a sitting position allowing sitting is enlarged in the forwardly tilting direction from a horizontal inversion position making the rear surface 12a horizontal, and the seat cushion can be set and held at not only the horizontal inversion position but also a forwardly tilting inversion position for forwardly tilting the back surface to the forwardly tilting angle allowing securing of a space capable of ensuring backward sliding of the front seat 30 in the upper part.