Abstract: A shoulder anchor structure capable of reliably absorbing energy when a predetermined large load acts thereon and also capable of adjusting its energy absorption characteristic according to vehicle model. The shoulder anchor structure includes an energy absorbing member having a pair of deformation amplifying portions formed thereon. The deformation amplifying portions ensure a predetermined displacement stroke of an intermediate portion of the energy absorbing member. Further, the deformation amplifying portions can deform so as to absorb a load acting on an occupant during a secondary collision. Accordingly, there is no fear of separation of the energy absorbing member from a pillar inner panel before a predetermined amount of energy is absorbed. This makes it possible to reliably absorb the load acting on the occupant during the secondary collision.