[Problem] To provide a support mechanism for a headrest to be retrofitted to a wheelchair, the support mechanism being capable of tilting back and forth a support strut of the headrest that could not be achieved with a conventional headrest support mechanism. [Solution] In the present invention, left and right holding members and a base cross bar that is disposed between the members are connected in planes intersecting with a central axis of the base cross bar such that the base cross bar is rotatable and fixable about the central axis. This enables a headrest strut to be rotationally fixed together with the rotation of the base cross bar such that the headrest strut can be tilted at a desired angle in the front back direction of the wheelchair and fixed at that position.