In a transfer structure of a vehicle according to one aspect of the present invention, a drive shaft includes: a first power transfer shaft including a first end coupled to a differential device; a second power transfer shaft including a first end coupled to a second end of the first power transfer shaft through a first universal joint; and a third power transfer shaft including a first end coupled to a second end of the second power transfer shaft through a second universal joint and a second end to which a driving wheel is coupled, and dampers are provided on at least two respective power transfer shafts. Among these dampers, a predetermined damper arranged on the longest power transfer shaft out of the at least two power transfer shafts functions in a frequency region lower than a frequency region in which a remaining damper functions.