An energy absorption structure has a frame member of a vehicle body framework, an energy absorption member formed from fiber-reinforced resin and a load-receiving member. The energy absorption member is provided at an end of the frame member in the front-rear direction of the vehicle body. The load-receiving member is provided on the energy-absorbing member on a side opposite to the frame member. A tearing element is provided adjacent an end portion of the energy-absorbing member corresponding to at least one of the load-receiving member and the frame member. The tearing element tears the energy-absorbing member due to an impact load that is inputted from the load-receiving member toward the energy-absorbing member, thereby severing the reinforcing fibers.