For some years now Mazda has been manufacturing vehicles for those with special needs. You can view all these vehicles at the 35th International Home Care & Rehabilitation Exhibition in Japan.
One of the vehicles to be showcased is the AZ Wagon, which has a lift-gate out back so that folks limited to wheelchairs can enter and exit through the converted rear hatch while still in their wheelchairs. There are also others like the MPV which is shown above. The MPV has a Lift-up Seat for those in wheelchairs but still has the ability to sit in a conventional seat.