A load transfer structure includes a seatback frame, and a load receiving member disposed on the seatback frame to contact with a side wall of a vehicle body when the side wall is moved toward a vehicle cabin by a side impact. The load receiving member includes a horizontal portion extending laterally, an inclined portion extended obliquely outward and upward from an outer end of the horizontal portion, and a curved portion provided between the horizontal portion and the inclined portion and having inner and outer concave edges. A bisector of an angle between straight edges continued from both ends of the outer concave edge and a bisector of an angle between straight edges continued from both ends of the inner concave edge intersect with each other in the curved portion. Accordingly, an absorbed energy amount by the load receiving member increases.