A transfer for a four wheel drive vehicle includes first and second distribution mechanisms that respectively include first and second clutches configured to be controlled to a half-engaged state. The first and second distribution mechanisms distribute a portion of power outputted from a power source to a second transmission mechanism respectively through the first and second clutches. A first difference is different from a second difference. The first difference is a difference between a gear ratio from an input shaft of the first clutch to a first driving wheel and a gear ratio from an output shaft of the first clutch to a second driving wheel. The second difference is a difference between a gear ratio from an input shaft of the second clutch to the first driving wheel and a gear ratio from an output shaft of the second clutch to the second driving wheel.