A towing vehicle includes a vehicle body, a coupling device, a floor board, and a step. The coupling device is disposed at a rear portion of the vehicle body to connect a towing object to the vehicle body. The floor board is disposed in the vehicle body. The step is disposed in the vehicle body at a position lower than the floor board to form a level difference between the step and the floor board. The step includes an upper surface and a plurality of sides that bounds the upper surface. The plurality of sides includes at a rear portion of the upper surface a rear side that extends rearward and outward from the floor board. The vehicle body includes a rear surface that extends upward from the rear side.提高針對在後方上下車之便利性。曳引機10係於車體11之後部具備與曳引對象連結的連結裝置12。車體11具有底板21。車體11係於底板21之車寬方向兩側具備台階51。台階51係以與底板21構成台階狀之方式設置。台階51係設置在低於底板21的位置。台階51具備形成上面61的4個邊部52,53,54,55。邊部52,53,54,55係具備從底板21越偏往車寬方向離越朝車體11的後方延伸之後邊部54。
