Abstract: In a vehicle body structure, an accommodation concavity is provided in a floor panel. A pair of side members each having a nearly vertical first side surface portion extend bilaterally of the accommodation concavity. The floor panel is composed of a first floor panel having a first bottom surface portion serving as the bottom surface of the accommodation concavity, and second side surface portions erected in a nearly vertical direction from the first bottom surface portion and placed adjacent to the first side surface portions; and second floor panels each having a second bottom surface portion placed above the side member, and a third side surface portion erected in a nearly vertical direction from the second bottom surface portion and placed adjacent to and outwardly of the first side surface portion in a vehicle width direction.