The invention provides structural component for an automobile, two-wheeled vehicle or railcar excellent in impact-absorption property, shape fixability and flange cuttability, and method for producing the same, which structural component has a hat-like shape including vertical walls and flanges, wherein distal ends of the flanges contain 20 vol % or greater of austenite phase and have a cross-section hardness expressed as Vickers harness of 150˜350, and a center regions of the vertical walls have, in a common cross-section with the flanges, a content of deformation-induced martensite phase exceeding that of the distal ends of the flanges by 10 vol % or greater and a cross-section hardness expressed as Vickers hardness that exceeds that of the distal ends of the flanges by 50 or greater.