To provide a cargo receiving structure capable of flexibly coping with respective widths of various cargoes.

This cargo receiving structure 1 has eight guide members 3 and 3' respectively supported in the four corners of a loading space 2, two support members 4 respectively fixed to both sides of an upper surface of the loading space 2, and two upper seat members 5 detachably installed on respective upper surfaces of the two support members 4. A root piece 8 projecting to its lower part is arranged in the upper seat members 5. An installation part 9 capable of freely removably inserting the root piece 8 of the upper seat members 5, is formed on the upper surfaces of the support members 4.