A shock absorber includes a first damping force generating portion which is fixed to a first end portion of a cylinder in an axial direction thereof, a second damping force generating portion which is disposed to be movable in the axial direction in the cylinder. The second damping force generating portion includes a first flow path which passes through a piston in the axial direction, the piston partitioning a space inside the cylinder, a first valve which opens and closes the first flow path, a first adjustment unit which adjusts a force required to open the first valve, a second flow path which is located at a different position from the first flow path and passes through the piston in the axial direction, a second valve which opens and closes the second flow path, and a second adjustment unit which adjusts a force required to open the second valve.