A steering system comprising: a steering shaft with a steering member coupled to the steering shaft at one end thereof; a column jacket that holds the steering shaft and that is enabled to pivot in a tilt direction along a trajectory shaped like a circular arc with a predetermined curvature; a bracket that supports the column jacket so as to enable the column jacket to pivot and that is fixed to a vehicle body; an insertion shaft to which an operation member operated to enable and disable movement of the column jacket with respect to the bracket is attached, the insertion shaft extending in a crossing direction that crosses both an axial direction of the steering shaft and the tilt direction and being movable in the tilt direction along with the column jacket; a first tooth member in which a linear slot extending in a first linear direction that crosses the axial direction and that is orthogonal to the crossing direction is formed, the first tooth member including a first tooth row including a plurality of first teeth aligned along the first linear direction; a second tooth member including a second tooth row including a plurality of second teeth aligned along the first linear direction, the second tooth member facing the first tooth member in the crossing direction and supported by the insertion shaft, the second tooth member being enabled to move in the crossing direction as a result of an operation of the operation member; and a second restriction portion coupled to the second tooth member and inserted through the linear slot so as to be movable in the first linear direction with respect to the linear slot and to be immovable in a second linear direction with respect to the linear slot, the second restriction portion restricting movement of the second tooth member in the second linear direction with respect to the first tooth member; characterized in that the first tooth member is supported by the bracket so as to be movable in the second linear direction that crosses the first linear direction and that is orthogonal to the crossing direction; and a first restriction portion is provided on the bracket to restrict movement of the first tooth member in the first linear direction with respect to the bracket. a steering shaft with a steering member coupled to the steering shaft at one end thereof; a column jacket that holds the steering shaft and that is enabled to pivot in a tilt direction along a trajectory shaped like a circular arc with a predetermined curvature; a bracket that supports the column jacket so as to enable the column jacket to pivot and that is fixed to a vehicle body; an insertion shaft to which an operation member operated to enable and disable movement of the column jacket with respect to the bracket is attached, the insertion shaft extending in a crossing direction that crosses both an axial direction of the steering shaft and the tilt direction and being movable in the tilt direction along with the column jacket; a first tooth member in which a linear slot extending in a first linear direction that crosses the axial direction and that is orthogonal to the crossing direction is formed, the first tooth member including a first tooth row including a plurality of first teeth aligned along the first linear direction; a second tooth member including a second tooth row including a plurality of second teeth aligned along the first linear direction, the second tooth member facing the first tooth member in the crossing direction and supported by the insertion shaft, the second tooth member being enabled to move in the crossing direction as a result of an operation of the operation member; and a second restriction portion coupled to the second tooth member and inserted through the linear slot so as to be movable in the first linear direction with respect to the linear slot and to be immovable in a second linear direction with respect to the linear slot, the second restriction portion restricting movement of the second tooth member in the second linear direction with respect to the first tooth member; characterized in that the first tooth member is supported by the bracket so as to be movable in the second linear direction that crosses the first linear direction and that is orthogonal to the crossing direction; and a first restriction portion is provided on the bracket to restrict movement of the first tooth member in the first linear direction with respect to the bracket.