In an embodiment of the present invention, a structure 100 comprising an infrared ray absorption surface 20 is provided for use in infrared spectroscopy, and the infrared ray absorption surface absorbs infrared rays in a detection wavelength range that includes the response wavelengths of substances being analyzed. The structure comprises, for example, a metal substrate having a metal surface, metal components arranged at positions facing the metal surface, and support parts that support the respective metal components with respect to the metal surface, and a resonator for the infrared ray absorption surface is formed by the metal substrate, the metal components and the support parts. Additionally, in an embodiment of the present invention, an infrared spectroscopy method wherein a sample is brought near the infrared ray absorption surface of the structure is also provided.