A vehicle seat is taught that preferably include a seat cushion (10), a seat back (20) rotatably connected to the seat cushion via a reclining mechanism (30), front leg (40) and rear leg (46) removably connecting the seat cushion to a vehicle floor (66), a retracting link (50), an operating member capable of removing the front and rear legs from the floor, and a coupling link (54). The seat back can be rotated forwardly by unlocking the reclining mechanism, so as to be superimposed on the seat cushion. When the front and rear legs are removed from the floor, the seat can be moved from a use condition to a retracted condition depending on the motion of the retracting link. When the seat is moved from the use condition to the retracted condition, the coupling link rotates the front leg based on a displacement of the retracting link, thereby unlocking the reclining mechanism.