Provided is a heat-insulating structure having moisture permeability suitable for use in a low-temperature warehouse, in addition to providing a heat-insulating layer itself with fire resistance without requiring work related to application of a refractory coat or the like. The heat insulation structure of the low-temperature stockroom including the cold storage and the frozen stockroom is provided with at least a first heat insulation layer 10 which has moisture permeability belonging to JISA9526 a kind 2 H or B kind, has a density of 25 kg/m 3 or more, and further has at least semi-incombustibility in an exothermic test based on ISO-5660. Further, the heat-insulating layer a may be a laminate further having a second heat-insulating layer 20 having a composition different from that of the first heat-insulating layer 10, and the laminate may have at least semi-incombustibility in an exothermic test in accordance with ISO-5660. Figure 1