A bed for nursing care comprises a mat unit including a hip receiving portion for supporting a hip portion of a care-dependent person, an upper half body receiving portion for supporting an upper half body portion that is upper than the hip portion, and a lower half body portion for supporting a lower half body portion that is lower than the hip portion a bed frame unit for supporting the mat unit and a toilet unit moveable to an opening portion formed when the hip receiving portion is stored in a lower portion. The lower half body portion comprises a thigh receiving portion that supports thigh portions of the care-dependent person, wherein the thigh portion is lifted with rising of the thigh receiving portions.