A torque sensor (50) detects an input torque input into a torsion bar (51) using a magnetic force generating part (60), a rotating magnetic circuit (69), a fixed magnetic circuit (90), and a magnetic sensor (98). The rotating magnetic circuit (69) comprises a first soft magnetic member (70) and a second soft magnetic member (80), each of which comprises a magnetic ring (73, 83), a magnetic tip (71, 81) facing the magnetic force generating part (60), and a magnetic column (72, 82) connecting the tip (71, 81) and the ring (73, 83). By disposing the first soft magnetic member (70) and the second soft magnetic ring (80) so as to face each other, the soft magnetic rings (70, 80) are formed in an identical shape that can be manufactured by press-working a plate material, thereby realizing a compact and lightweight torque sensor (50).