To reduce a burden of an occupant neck part at vehicle collision time.

A surface being the vehicle front side in a head part support plate 32 of a headrest body 16 is formed as a waveform surface 50. Thus, when a head part 42A of an occupant 40 abuts to the headrest body 16 at vehicle collision time, input W acting obliquely downward to the vehicle rear side on the head part support plate 32 from a head part 40A is received by the waveform surface 50 via the skin 42 and a pad 36 of a headrest 16. Thus, force for rotating the head part 42A becomes a component W2 in the direction for running along a tangent L of a part 50A in the waveform surface 50 for supporting the head part 40A among a component of the input W to be extremely reduced.