To smoothly absorb impact energy during a secondary collision, and allow a steering wheel to be operated after the secondary collision.

An outside surface 231 of a first vehicle body rear extension part 21c in a vehicle width direction is guided along an outside surface 241 of a connection part 24e in the vehicle width direction until an upper vehicle body attachment bracket 21 reaches a collapse movable end on a vehicle body front side. Therefore, the upper vehicle body attachment bracket 21 produces, without falling from a capsule 24, smooth collapse movement to the collapse movable end by a collapse movable distance L1. This smoothly absorbs the impact energy during the collision, and allows the steering wheel 101 to be operated even after the secondary collision, thus permitting a driving operation for evacuating to a safe place by operating the vehicle, or the like.