COVER ATTACHMENT STRUCTURE AND OFF-ROAD VEHICLE

A cover attachment structure includes: a hand bar located rearward of a seat and extending in vehicle width directions; a retractor that is attached to the hand bar and retracts a seatbelt; a cover covering the retractor at least from rear; and a bracket attached to the hand bar and fixing the cover at a position away from the hand bar in a direction orthogonal to a direction in which the hand bar extends.