Characteristics of interplanetary magnetic structures are investigated using the IMF data obtained by Sakigake on 11 March 1986 at its closest approach to comet Halley. IMF variations associated with multiple crossings of heliospheric neutral sheet can be detected on the same day. It is also found that two peculiar regions with (1) anomalously many tangential and neither, discontinuities, and with (2) predominant rotational discontinuities existed near the neutral sheet at cometary distance of 7×10^6 km. The magnetic field is found to be weak and to change easily its strength in the former region, while to be steady and strong in the latter. Further studies are needed to clarify whether the structure indicates the solar plasmasheet or the magnetic cloud.