In Japan, for real structures with the steel pile foundation, the steel pile top is filled with concrete in order to connect it to the RC footing beam rigidly. At the pile top, internal rings are usually attached to the inside of the steel pile to help stress transmission between concrete infill and the steel pile. However, when tensile axial force by overturning moment of structures acts upon steel piles during earthquake, steel piles may have huge damage due to the pile’s fracture or the infilled concrete’s crack at the pile top. In previous papers, the structural capacity of steel piles filled with concrete at the pile top subjected to compressive axial force was clarified. In this paper, cyclic load tests of steel piles filled with concrete at the pile top subjected to tensile axial force are carried out, and clarifies the ultimate flexural strength and stress transfer mechanism between steel pile with internal rings and the concrete infill.