A counterbalancing shaft accommodating structure includes: a pair of counterbalancing shafts, provided in an oil pan attached to a lower end portion of an engine; and a housing, adapted to accommodate the counterbalancing shafts in the oil pan. An upper end portion of the housing is provided further upwards than the lower end portion of the engine. An opening is formed continuously to expand over both rotational axes of the pair of counterbalancing shafts in an upper surface of the housing.