To provide a panel butting structure and a ceiling bed member of an interior system employing a dry construction method which enables even an operator with no special skill to assemble them, while serving to reduce both the labor required for interior construction work and the number of part items.

A panel butting structure includes a stud S, which has a pair of right and left abutting surfaces Sd against which the backs of the ends of two panels P are butted and a clip locking groove Sb extending between the pair of abutting surface Sd, and a clip 4, which has a panel holding part 4a holding the surfaces of the ends of the two panels while the backs of the ends of the two panels to be butted against each other are held butted against the upper abutting surface Sd, and which has a locking part 4b locked in the clip locking groove Sb in the stud S. The two wall panels can be held at the same time by the one clip, and the number of part items can be made smaller than in conventional structures. Therefore, construction work can be performed efficiently with reduced labor. A ceiling bed member can be similarly constructed.