To reduce impacts added to the occipital region of a head and the muscle of a neck in a state that a helmet is put on the head.

An impact-absorbing liner 2 for reducing an impact transmitted to the head is attached to the inside of a cap 1 for covering the head. An attaching member 3 for holding the cap 1 on the head is disposed on the inside of the impact-absorbing liner 2. A back band 11 is supported on the lower portion of a hammock 5 of the attaching member 3, and a cover 12 for covering the occipital region of the head and the muscle of the neck is detachably attached to the back band 11. A pad 15 for protecting the occipital region of the head and the muscle of the neck from impacts is received in a bag 14 disposed on the cover 12.