To provide a technique for enhancing productivity in a shaft coupling having a rubber member.

The shaft coupling 65 is provided by putting a second shaft 64 over a shaft end 66 of a first shaft via a damper mechanism 42. The damper mechanism 42 includes a cylindrically-shaped rubber member 71, an inner ring 75 adhered to the rubber member 71 and having an inner surface 73 on which a female spline 74 is formed, and an outer ring 85 adhered to the rubber member and having an outer surface 83 on which a male spline 84 is formed. A shaft side male spline 131 fitted to the female spline 74 is provided on the first shaft end 66. A shaft side female spline 132 fitted to the male spline 84 is provided on the second shaft 64. The damper mechanism 42 is spline-coupled to a first shaft 63 and the second shaft 64.