Abstract: A damping valve includes a piston with a one-side disk and an other-side disk, a port configured to include through holes, a piston rod, and a nut. A plurality of the through holes of the other-side disk are formed along between the inner peripheral seat surface and the outer peripheral seat surface. Elastic deforming portions are formed between the through holes of the other-side disk. A clearance is formed between the inner peripheral seat surface of the one-side disk and that of the other-side disk in a state where the nut is not tightened and the outer peripheral seat surface of the one-side disk and that of the other-side disk are in contact. The elastic deforming portions of the other-side disk are strained and the respective inner peripheral seat surfaces come into contact in a state where the nut is tightened.