A transfer in combination with a transmission mechanism for a four wheel drive vehicle is provided comprising a first output shaft aligned with the transmission mechanism, a second output shaft extending parallel to the first output shaft, a power transmission mechanism for transmitting driving force from the first to the second output shaft, and a clutch coaxially mounted on the second output shaft for connecting and disconnecting the second output shaft to and from the power transmission mechanism. In addition to the clutch between the second output shaft and the power transmission mechanism, another clutch may be provided between the first output shaft and the power transmission mechanism. The transmission/transfer further includes parking locks for stopping the rotation of the first and second output shafts. A control apparatus is associated with the clutches between the first and second output shafts and the power transmission mechanism and includes a delay unit for providing a time lag between the engagements of the clutches.