A vehicle seat comprising: a seat main body that is structured to include a seating portion on which a vehicle occupant sits, a seat back that supports an upper body of the vehicle occupant seated on the seating portion, and a headrest that is provided at an upper side of the seat back and supports a head portion of the vehicle occupant, wherein the seat main body is supported by a seat main body frame which is structured to include a lower portion seat frame that supports the seating portion and is provided so as to be movable along the vehicle longitudinal direction with respect to seat rails fixed to a vehicle floor, and an upper portion seat frame that supports the seat back; a seatbelt that restrains the upper body of the vehicle occupant with respect to the seat back; a belt guide portion that is provided at an upper portion of the seat back or at the headrest, and through which the seatbelt is inserted, and that guides the seatbelt; and a rotating portion that, following movement of a shoulder portion of the vehicle occupant whose upper body is restrained by the seatbelt, changes a direction of guiding the seatbelt by rotating the belt guide portion (94; 104) by external force that is applied due to tension of the seatbelt, characterized in that the rotating portion includes a slide portion that slides the belt guide portion (94; 104) along a vehicle transverse direction, and the slide portion is a long hole and includes an elastic member provided at an inner side of the long hole, the elastic member includes a hole portion whose width differs along a length direction at a central portion of the elastic member, and the belt guide portion is fixed at a wide portion of the hole portion. a seat main body that is structured to include a seating portion on which a vehicle occupant sits, a seat back that supports an upper body of the vehicle occupant seated on the seating portion, and a headrest that is provided at an upper side of the seat back and supports a head portion of the vehicle occupant, wherein the seat main body is supported by a seat main body frame which is structured to include a lower portion seat frame that supports the seating portion and is provided so as to be movable along the vehicle longitudinal direction with respect to seat rails fixed to a vehicle floor, and an upper portion seat frame that supports the seat back; a seatbelt that restrains the upper body of the vehicle occupant with respect to the seat back; a belt guide portion that is provided at an upper portion of the seat back or at the headrest, and through which the seatbelt is inserted, and that guides the seatbelt; and a rotating portion that, following movement of a shoulder portion of the vehicle occupant whose upper body is restrained by the seatbelt, changes a direction of guiding the seatbelt by rotating the belt guide portion (94; 104) by external force that is applied due to tension of the seatbelt, characterized in that the rotating portion includes a slide portion that slides the belt guide portion (94; 104) along a vehicle transverse direction, and the slide portion is a long hole and includes an elastic member provided at an inner side of the long hole, the elastic member includes a hole portion whose width differs along a length direction at a central portion of the elastic member, and the belt guide portion is fixed at a wide portion of the hole portion.