Structure for absorbing impact near seat belt anchor bolt

The invention provides a structure for absorbing an impact near a seat belt anchor bolt, the structure being configured so that an impact absorption box crushes stably and being suitable for obtaining an invariable and stable impact absorption effect. A structure located between a vehicle body panel (W1) and an interior part (W2) for the vehicle and absorbing an impact near a seat belt anchor bolt (B1) formed so as to protrude from the vehicle body panel into the vehicle interior, the impact being applied from outside the vehicle or from the vehicle interior, has: a cylinder body (12) for receiving the head of the seat belt anchor bolt; an impact absorption box (5) provided with a top plate (5A) facing the vehicle body panel and provided adjacent to the cylinder body (12); a base (6) for supporting the impact absorption box; and a mounting means (7) for mounting the base to the rear surface of the interior part for the vehicle. A stepped section (8) serving as the starting point of crush deformation of the im