A power transmission apparatus is capable of easily passing lubricant toward a seal arranged between a higher shat and an opening of a case of the apparatus. The apparatus includes the higher shaft, i.e., a hollow connecting shaft that faces the outside of the transfer case through the opening of the transfer case. The oil seal is arranged between the hollow shaft and the opening of the transfer case. The hollow shaft meshes, through helical spur gears, with an intermediate transferring shaft that is positioned lower than the hollow shaft. A lubricant guide is arranged to receive lubricant splashed up by the ring gear and helical spur gear of the intermediate shaft and guide the received lubricant toward the oil seal and a ball bearing.