A steering system includes a column jacket that can extend and contract in an axial direction as a result of relative movement between an inner jacket and an outer jacket that houses the inner jacket, a regulation member fixed to the outer jacket and passing through an insertion hole in the inner jacket, and an elastic member fixed to the outer jacket. At the time of vehicular collision, when the regulation member is sheared by a peripheral portion of the insertion hole in the inner jacket in conjunction with the relative movement between the inner jacket and the outer jacket, a tip portion of the elastic member is fitted in the insertion hole.