A support bracket is arranged inside a slit of an outer column and joined to the inner column so as to be able to detach due to an impact load applied to the inner column at the time of a secondary collision. A base portion of an impact absorbing member is attached to the inner column so as to displace together with the inner column when the inner column displaces toward the front, and a folded portion of the impact absorbing member is made to face a jerking portion of the support bracket in the front-rear direction.