[Problem] To provide a structure in which the axial sliding resistance between an inner column and an outer column can be easily set in an appropriate range. [Solution] The present invention is provided with a cylindrical outer column 24 and a cylindrical inner column 23 which is fitted in and supported by the outer column 24. The inner peripheral surface of the outer column 24 and the outer peripheral surface of the inner column 23 are in contact with each other while only a plurality of portions separated from each other in a circumferential direction have a fastening allowance. The rigidity in a radial direction of at least the portion of the inner column 23, which fits to the outer column 24, is lower than the rigidity in the radial direction of at least the portion of the outer column 24, which fits to the inner column 23.
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