A low temperature fluid dual structure pipe includes: an inner pipe through which a low temperature fluid flows; and an outer pipe externally fitted to the inner pipe with a sealed tubular space therebetween. An inactive gas having a melting point and a boiling point each of which is equal to or higher than a temperature of the low temperature fluid is filled in the tubular space between the inner pipe and the outer pipe. When the low temperature fluid flows through the inner pipe, the inactive gas is liquefied or solidified, and therefore, at least one of a liquefied inactive gas layer and a solidified inactive gas layer is formed on an outer peripheral surface of the inner pipe. As a result, a pseudo vacuum layer that is in a substantially vacuum state is formed in the tubular space.