To provide a transfer of a vehicle provided with an auxiliary speed change function and a two-wheel drive/four-wheel drive switching function, with a relatively small number of components, compactness, and relatively high torque transmission efficiency.

A piece P1 rotates integrally with an input shaft A1, and a hub H rotates integrally with a rear wheel side output shaft A2. A piece P3 rotates at a speed faster than an intermediate shaft A4, and a piece P2 rotates at a speed lower than the intermediate shaft A4. The intermediate shaft A4 rotates at a speed faster than a front wheel side output shaft A3. In an H2 mode, the piece P1 is coupled with the hub H by a sleeve S1. In an H4 mode, the pieces P1, P2 are coupled with the hub H by the sleeve S1. In an N mode, the hub H is coupled with the piece P2 by the sleeve S1. In an L4 mode, the hub H is coupled with the piece P2 by the sleeve S1, and the piece P1 is coupled with the piece P2 by a sleeve S2.