To provide an output shaft with an appropriate braking force just in releasing a clutch and smoothly take off power by providing a brake assembly for selectively delaying the rotation of the output shaft in the power take-off unit having the clutch therein and controlling it in interlocked with the clutch operation.

A power take-off unit 10 is provided with a housing 11 incorporating an input gear 12 and an output shaft 13 and a clutch assembly is provided between the input gear 12 and the output shaft 13. The clutch assembly is provided with a drive gear 21 geared with the input gear 12 and a plurality of ring clutch plates 23 are fitted inside a hollow cylindrical part 21a integrally formed therewith via a spline. A plurality of ring frictional plates 24 arranged alternatively between each of clutch plates 23 are fitted in a clutch gear 25 with a spline. A brake assembly incorporating a brake piston 34 which is provided to selectively delay the rotation of the output shaft 13 is so set as to be brake operated, when the clutch is operated in a releasing position.