A damping intermediate pillar, which can exhibit a sufficient resistance against the horizontal force of a strong earthquake by reinforcing the joins between the damping intermediate pillar and the upper and lower beams, is disclosed. A damping intermediate pillar 14, used for a building or a structure configured of pillars 1 and beams 3, is divided into upper and lower damping intermediate pillar portions 14a, 14b of H shape steel, and includes a plurality of inner steel plates 7b fixed on the damping intermediate pillar portion 14b and a plurality of outer steel plates 7a fixed on the other damping intermediate pillar portion 14a. The inner and outer steel plates are arranged alternately in a single or a plurality of layers, between which a viscoelastic member 15 is held to make up a viscoelastic damper 17. The coupling end surfaces of the intermediate pillar portions 14a, 14b directed vertically are fixed on the upper and lower floor beams 3a, 3b. Further, one or both sides of each of the damping intermediate pillar portions 14a, 14b (i.e. the coupling members 13a, 13b) and the upper and lower floor beams 3a, 3b are coupled to each other by knee braces 19.