A vehicle has a bed and a tailgate openably and closably formed at the rear end of the vehicle. The exterior of the bed is surrounded by side panels. Elongated support members are provided on the inner wall of the side panel. A cover member which covers the bed is placed on the support members. The cover member has lock means for fixing the cover member to the bed. The lock means comprises a first fixation member which fixes the cover member to the bed in a disengageable manner, and a second fixation member which fixes the tailgate to the cover member in a disengageable manner.