To make good sitting feeling of a rear seat compatible with ensuring a sufficient cargo loading space when tipped up, in a vehicular seat structure constituted in such a way that a seat cushion of the rear seat is put into a tip-up state by making the cushion upright and folded on the front side of a seat back.

The seat cushion 30 is supported to a car body slidably in the forward and rear direction of a vehicle and supported pivotally to the car body in such a way that the tip-up is possible by rotating the front side from upper part to rear part around a pivot 51 extending in the direction of car width at the rear part of the cushion 30. The upper part of the seat back 40 is supported by a rear bulkhead 3, while its lower part is connected to the seat cushion 30 in such a way that, when the seat cushion 30 is made to slide forward, the lower side moves forward interlocking with the cushion and, when the seat cushion 30 is put into a tip-up state by making the cushion upright, the lower side moves backward interlocking with the cushion so as to be accommodated in the folded state between the rear bulkhead 3 and the upright seat cushion 30.