To provide a toilet seat and a portable toilet comprising the toilet seat, the toilet seat can prevent the user's thighs from being sandwiched and handrails interference, and allow the user to be deeply seated in the rear of the toilet seat without complicated actions. The present invention provides a toilet seat and a portable toilet comprising the toilet seat. For the toilet seat mounted on the portable toilet and the toilet installed with such toilet seat, particularly the shape of the portable toilet is made into roughly a square, and both sides in the front edge of the portable toilet are further bent toward the rear than the tip of the toilet seat opening portion and convexly bent to retreat, thereby preventing the user's thighs from being sandwiched therein and handrails interference, and improving the degree of freedom of the user's seated position.