Structure comprising an impact energy absorbing member, a bumper reinforcement and a fastener (30, 31), the impact energy absorbing member being configured to be arranged on a side opposite from a receiving side of a load on the bumper reinforcement extending in a vehicle width direction and configured to be formed by combining a matrix material with a fiber structure, the impact energy absorbing member comprising: a tubular energy absorbing portion including an axis that extends in a vehicle front-rear direction, the energy absorbing portion being configured to be collapsed by the load, thereby absorbing impact energy generated when the load is received; and an attachment portion (22, 23) arranged integrally with a side of the energy absorbing portion opposing the bumper reinforcement in an axial direction of the energy absorbing portion, wherein the attachment portion (22, 23) is fastened to the bumper reinforcement using the fastener (30, 31), the fastener (30, 31) extending through the attachment portion (22, 23) and a wall (12a, 12b) of the bumper reinforcement and including an axis that extends in a direction intersecting the axial direction of the energy absorbing portion, the attachment portion (22, 23) and the energy absorbing portion are in a positional relationship in which the energy absorbing portion does not overlap the fastener (30, 31) when the impact energy absorbing member is viewed in a direction from the bumper reinforcement toward the energy absorbing portion in the vehicle front-rear direction, the bumper reinforcement includes an upper wall and a lower wall, the attachment portion (22, 23) includes an upper attachment portion fastened to the upper wall of the bumper reinforcement and a lower attachment portion fastened to the lower wall of the bumper reinforcement, the upper attachment portion is fastened to the bumper reinforcement using the fastener (30, 31) extending through the upper attachment portion and the upper wall in an up-down direction, the lower attachment portion is fastened to the bumper reinforcement using the fastener (30, 31) extending through the lower attachment portion and the lower wall in the up-down direction, and the energy absorbing portion includes a top plate and a bottom plate opposing each other in the up-down direction, the structure being characterized in that the upper attachment portion extends toward the bumper reinforcement from a lower end of an upper coupling portion, the upper coupling portion extending downward from an end of the top plate adjacent to the bumper reinforcement, and the lower attachment portion extends toward the bumper reinforcement from a lower end of a lower coupling portion, the lower coupling portion extending downward from an end of the bottom plate adjacent to the bumper reinforcement. a tubular energy absorbing portion including an axis that extends in a vehicle front-rear direction, the energy absorbing portion being configured to be collapsed by the load, thereby absorbing impact energy generated when the load is received; and an attachment portion (22, 23) arranged integrally with a side of the energy absorbing portion opposing the bumper reinforcement in an axial direction of the energy absorbing portion, wherein the attachment portion (22, 23) is fastened to the bumper reinforcement using the fastener (30, 31), the fastener (30, 31) extending through the attachment portion (22, 23) and a wall (12a, 12b) of the bumper reinforcement and including an axis that extends in a direction intersecting the axial direction of the energy absorbing portion, the attachment portion (22, 23) and the energy absorbing portion are in a positional relationship in which the energy absorbing portion does not overlap the fastener (30, 31) when the impact energy absorbing member is viewed in a direction from the bumper reinforcement toward the energy absorbing portion in the vehicle front-rear direction, the bumper reinforcement includes an upper wall and a lower wall, the attachment portion (22, 23) includes an upper attachment portion fastened to the upper wall of the bumper reinforcement and a lower attachment portion fastened to the lower wall of the bumper reinforcement, the upper attachment portion is fastened to the bumper reinforcement using the fastener (30, 31) extending through the upper attachment portion and the upper wall in an up-down direction, the lower attachment portion is fastened to the bumper reinforcement using the fastener (30, 31) extending through the lower attachment portion and the lower wall in the up-down direction, and the energy absorbing portion includes a top plate and a bottom plate opposing each other in the up-down direction, the structure being characterized in that the upper attachment portion extends toward the bumper reinforcement from a lower end of an upper coupling portion, the upper coupling portion extending downward from an end of the top plate adjacent to the bumper reinforcement, and the lower attachment portion extends toward the bumper reinforcement from a lower end of a lower coupling portion, the lower coupling portion extending downward from an end of the bottom plate adjacent to the bumper reinforcement.