To solve such a problem that a person on a wheelchair having difficulty in walking cannot change from the wheelchair to a toilet stool by himself/ herself and needs the help of a helper every time he/she goes to the lavatory.

This wheelchair is provided with a seat 30 for placing a hip part Ma of the occupant on a seat surface part 3 and a kneerest 6 for placing knees Mb, a seat back plate 40 is vertically slidingly arranged in a seat back part 4 to a seat frame 11, the seat 30 can slide between a seating position and a rear retreat position, the kneerest 6 can move between a knee support position above an upper surface of the seat 30 and the retreat position below a seat surface of the toilet stool T, the kneerest 6 and the seat back plate 40 can be vertically moved by a lift device 7, and in a state of straddling the wheelchair on the toilet stool T, the wheelchair occupant can be respectively transferred between the seat 30 and the kneerest 6 and between the kneerest 6 and the seat surface of the toilet stool T by operating the lift device 7.