A retractable seat (1; 101; 201; 301) may include a seat cushion (10) and a seat back (20) rotatably supported on the seat cushion in which one of the seat cushion and the seat back is arranged and constructed to be folded onto the other of the seat cushion and the seat back. At least one of the seat cushion and the seat back includes a frame (12, 22), a cushion pad (18, 28), and a linking mechanism (40, 50; 140, 150; 244, 250; 344, 350). The frame includes a framework (12A, 22A) and a support member (12B, 22B; 12C, 22C; 240; 340) that supports the cushion pad from a backside of the cushion pad. The linking mechanism (40, 50; 140, 150; 244, 250; 344, 350) movably interconnects the framework (12A, 22A) and the support member (12B, 22B; 12C, 22C; 240; 340) and is arranged and constructed to move the support member toward a backside of the at least one of the seat cushion and the seat back when the seat cushion or the seat back is tilted toward a retracted position.