This paper introduces the development of the seating posture holding assist chair and proposes the variable compliance control method. The children with cerebral palsy (CP) cannot control the seating posture themselves. In order to support their life, a wheelchair for holding the seating posture is used. However, the seating posture is holding forcibly. As a result, they get stressed and press their back to wheelchair. From the backgrounds, the seating posture holding assist chair is developed in our research. This chair has three-degrees rotational axis in reclining, twist of hip, and neck. Furthermore, the variable compliance control for holding seating posture is proposed. By experiment of reclining control, the proposed control method is verified.