A rear seat for a motor vehicle is attached detachably to a ramp member which is disposed on a floor panel such that the ramp member can slide on the floor in a longitudinal direction of the vehicle. Accordingly, when the rear seat needs to be removed from a vehicle compartment in order to make a large space or room for luggage or anything else, the ramp member carrying the rear seat thereon is drawn out of the vehicle. Then the rear seat can be removed to the outside using the ramp member. This makes the removal operation of the rear seat easy and can be performed without getting into the vehicle compartment and carrying the rear seat out of the vehicle compartment. Furthermore, it is also easy to load large sized luggage into the vehicle by putting it on the ramp member outside and then sliding the ramp member with the luggage into the vehicle compartment.