A urine passing structure comprises a penis covering portion, a glans protection portion, and a urine guiding portion. The penis covering portion and the urine guiding portion are respectively fluidly communicated with the glans protection portion. A diameter of one end of the glans protection portion fluidly communicated with the penis covering portion is larger than the diameters of the penis covering portion and the urine guiding portion. It is tapered from a top end of the glans protection portion toward a tail end of the urine guiding portion. An accommodating space is defined in the glans protection portion. A passage is passing through the penis covering portion and fluidly communicated with the accommodating space. A urine guiding channel is passing through the urine guiding portion and fluidly communicated with the accommodating space. A one-way urine passing member is arranged in the urine guiding channel.
