An embodiment of the present disclosure provides a structure (1) for heat exchange, the structure (1) including a partition wall structure (10) that forms a first flow channel space (12) and a second flow channel space (14) with the first flow channel space and the second flow channel space separated from each other, the first flow channel space (12) being a space in which a plurality of first flow channels (12a) extending spirally in a certain direction are formed in communication with each other, the second flow channel space (14) being a space in which a plurality of second flow channels (14a) extending spirally in the certain direction are formed in communication with each other. Two adjacent first flow channels (12a) among the plurality of first flow channels (12a) are formed such that, when viewed along the direction in which the plurality of first flow channels (12a) extend, one first flow channel of the two adjacent first flow channels (12a) turns in a first direction, and the other first flow channel of the two adjacent first flow channels (12a) turns in a second direction opposite to the first direction. Two adjacent second flow channels (14a) among the plurality of second flow channels (14a) are formed such that, when viewed along the direction in which the plurality of second flow channels (14a) extend, one second flow channel of the two adjacent second flow channels (14a) turns in the first direction, and the other second flow channel of the two adjacent second flow channels (14a) turns in the second direction opposite to the first direction.