To allow an occupant to more smoothly get on and off the seat of a vehicle when the seat is rotated back and forth about a vertical axis relative to the body of the vehicle so that the front end of the seat part points outward of the vehicle body.

The vehicle 1 includes: a pair of right and left wheels 13, 13 supported against the sides of the vehicle body 2; another wheel 14 supported against the vehicle body 2 ahead of the wheels 13, 13; a seat 18 disposed between the right and left wheels 13, 13 along the cross direction of the vehicle body and on the top of the vehicle body 2 to allow an occupant to be seated thereon while in a forwardly-facing attitude; and a pivoting means 20 interposed between the vehicle body 2 and the seat 18 to support the seat 18 against the vehicle body 2 so that the seat 18 freely rotates back and forth about a vertical axis 19 in directions A and B. The vertical axis 19 is placed in a position offset to one side from an imaginary centerline 45 passing the center of the width of the vehicle body on the seat part 24 of the seat 18.