The structure includes a bracket (10) fixed to the underside of a trunk compartment (2) at a rear portion of the vehicle and a hook (15) fixed to the bracket (10). The bracket (10) has a first wall (11) extending horizontally and a second wall (12) extending vertically. Also, the bracket (10) has a channel portion (13) at its center which functions as a jacking point (14) preferably at the rear end of the first wall (11). The hook (15) extends horizontally in the backward direction of the vehicle and does not project downwardly. It is preferable that the hook (15) is formed in a U-shape and welded at its legs to the first wall (11) in such a manner that the channel portion (13) of the bracket (10) is held between the legs of the hook (15).