Abstract: A vehicle seat belt retractor attaching structure is constructed in such a manner that an inner panel is divided into at least two parts, the inner panels obtained by dividing the inner panel are used as upper and lower inner panels respectively, a bulged part is formed in the upper inner panel so as to be protruded into a car cabin from the lower inner panel and the seat belt retractor is fixed so as to be interposed between the bulged part of the upper inner panel and the lower inner panel.