A high-strength element structure for a vehicle body has high strength and rigidity effectively maintained while an increase in weight is reduced. The structure includes a vehicle high-strength element body which is provided at a front in a vehicle cabin of a vehicle and extends substantially in a vehicle width direction, in which the vehicle high-strength element body has a circular pipe-like cross section, and comprises partial high rigidity portions only in an inner diameter portion thereof without any change in an outer diameter shape; and the vehicle high-strength element body is functionally divided at least into a driver's seat-side portion and a passenger's seat-side portion, and the high rigidity portion of the driver's seat-side portion and the high rigidity portion of the passenger's seat-side portion are differently configured from each other.