To accommodate a towing hook in a vehicle body in a positionally regulated manner, and to eliminate any inconvenience when taking out the towing hook.

In a towing hook accommodating structure, a towing hook fitting part 5 is constituted of a clip body for elastically holding a fitting part 3 of a towing hook 1, and a towing hook positioning body 6 is abutted on at least two parts separate from each other in a traction part 2 of the towing hook 1 to perform the positioning. Thus, the towing hook fitting supporter 5 includes a fixed side clip piece part 5a to be attached to one side of opposing parts opposite to each other of the fitting part 3 of the towing hook 1, and a movable side clip piece part 5b which is elastically and oscillatingly integrated with the fixed side clip piece part 5a. The movable side clip piece part 5b is elastically brought into contact with one opposing part of the fitting part 3 by its urging force to press the other opposing part against the fixed side clip piece part 5a side.