A second toothed member is configured to change its position between a meshing position where first teeth mesh with second teeth and a meshing releasing position where the first teeth do not mesh with the second teeth. A first toothed member and a facing member move together with an upper jacket. The second toothed member located at the meshing position receives an impact from the first toothed member so as to collide against an impact absorbing member after rupture of a guide shaft and deform the impact absorbing member. The second toothed member located at the meshing releasing position receives an impact from the facing member so as to cause rupture of the guide shaft and deformation of the impact absorbing member to occur concurrently.